Form GST532 "Agreement and Revocation of an Agreement Between Supplier and Constructive Importer" - Canada

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Download Form GST532 "Agreement and Revocation of an Agreement Between Supplier and Constructive Importer" - Canada

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Agreement and Revocation of an Agreement
Between Supplier and Constructive Importer
A GST/HST registrant who makes a taxable specified supply of goods and a constructive importer of the goods, can use this
form to agree:
• to allow the supplier to claim an input tax credit for the GST/HST payable on the importation of the goods
• to have the supplier collect the GST/HST on the supply of the goods
To make an agreement, fill out parts A, B and C. To revoke the agreement, fill out part D.
For more information, see page 4.
Part A – Identification of supplier
(must be a GST/HST registrant)
Legal name:
Business number:
R T
Trading name (if different from legal name):
Mailing address
Unit No. – Street No. Street name, PO Box, RR:
City:
Province/Territory/State:
Postal or ZIP code:
Country:
Part B – Identification of constructive importer
Legal name:
Business number:
R T
Trading name (if different from legal name):
Mailing address
Unit No. – Street No. Street name, PO Box, RR:
City:
Province/Territory/State:
Postal or ZIP code:
Country:
GST532 E (19)
(Ce formulaire est disponible en français.)
Clear Data
Protected B
when completed
Agreement and Revocation of an Agreement
Between Supplier and Constructive Importer
A GST/HST registrant who makes a taxable specified supply of goods and a constructive importer of the goods, can use this
form to agree:
• to allow the supplier to claim an input tax credit for the GST/HST payable on the importation of the goods
• to have the supplier collect the GST/HST on the supply of the goods
To make an agreement, fill out parts A, B and C. To revoke the agreement, fill out part D.
For more information, see page 4.
Part A – Identification of supplier
(must be a GST/HST registrant)
Legal name:
Business number:
R T
Trading name (if different from legal name):
Mailing address
Unit No. – Street No. Street name, PO Box, RR:
City:
Province/Territory/State:
Postal or ZIP code:
Country:
Part B – Identification of constructive importer
Legal name:
Business number:
R T
Trading name (if different from legal name):
Mailing address
Unit No. – Street No. Street name, PO Box, RR:
City:
Province/Territory/State:
Postal or ZIP code:
Country:
GST532 E (19)
(Ce formulaire est disponible en français.)
Clear Data
Protected B when completed
Part C – Agreement
Describe in detail the goods to which this agreement applies and how they will be supplied (such as, by sale or lease).
If the agreement applies to all goods supplied to the constructive importer over an extended period of time shown below,
clearly state this. If you need more space, attach a separate sheet.
Indicate the scope of this agreement (tick one box only):
Single supply
(Agreement in effect for one specified supply of the goods described above.)
Year
Month Day
Enter the date of transaction:
Multiple supplies
(Agreement in effect for multiple specified supplies of the goods described above.)
Year
Month Day
Enter the date of transaction:
Ongoing supplies
(Agreement in effect for the specified supplies of the goods described above made from the effective date given until it
is jointly revoked in writing by filling out Part D.)
Year
Month Day
Enter the effective date:
Supplies made during a specific period (Agreement in effect for specified supplies of the goods described above
made from the effective date to the end date given, unless it is jointly revoked in writing by filling out Part D.)
Year
Month Day
Year
Month Day
Enter the effective date:
From
to
Certification by supplier
I certify that the information given on this form and in any attached document is correct and complete, and that I am the
supplier or I am authorized to sign for the supplier.
Name (print)
Title
Extension
Signature
Year
Month Day
Telephone number
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Protected B when completed
Part C – Agreement (continued)
Certification by constructive importer
I certify that the information given on this form and in any attached document is correct and complete, and that I am the
constructive importer or I am authorized to sign for the constructive importer.
Name (print)
Title
Extension
Signature
Year
Month Day
Telephone number
Part D – Revocation
The supplier and the constructive importer, agree to revoke the agreement.
Year
Month Day
Enter the effective date:
Certification by supplier
I certify that the information given on this form and in any attached document is correct and complete, and that I am the
supplier or I am authorized to sign for the supplier.
Name (print)
Title
Signature
Extension
Year
Month Day
Telephone number
Certification by constructive importer
I certify that the information given on this form and in any attached document is correct and complete, and that I am the
constructive importer or I am authorized to sign for the constructive importer.
Name (print)
Title
Signature
Telephone number
Extension
Year
Month Day
Personal information is collected for purposes of the administration or enforcement of the Excise Tax Act, Part IX, and related programs and activities
including administering tax, rebates, elections, audit, compliance, and collection. The information collected may be used or disclosed for the purposes of other
federal acts that provide for the imposition and collection of a tax or duty. It may also be disclosed to other federal, provincial, territorial or foreign government
institutions to the extent authorized by law. Failure to provide this information may result in interest payable, penalties or other actions. Under the Privacy Act,
individuals have the right to: access their personal information, request correction, or file a complaint to the Privacy Commissioner of Canada regarding the
handling of the individual’s personal information. Refer to Personal Information Bank CRA PPU 241 on Info Source at canada.ca/cra-info-source.
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General information
General rule (without an agreement)
Leased goods
Where a specified supply of goods is made outside Canada
Where a constructive importer who is a resident of Canada
and the goods are imported for the constructive importer's
acquired imported goods under a lease from a supplier and
consumption, use, or supply, the constructive importer is
they have entered into this agreement, the constructive
considered to be the only person to have imported the goods
importer may have to self-assess tax in respect of the goods
and on whose behalf the tax on the importation is paid or
if the lease is ever sold or assigned to a new supplier who is
payable, regardless of whether the constructive importer
not required to collect tax on the lease payments. This would
actually accounted for the importation. This means that the
be the case if the new supplier is an unregistered non-
constructive importer is the only person who can claim an
resident who does not carry on business in Canada and the
input tax credit (ITC) or rebate for the tax due on the
constructive importer is not a registrant who is acquiring the
importation of the goods, as long as the constructive importer
goods exclusively for consumption, use or supply in the
meets all conditions for doing so. However, to make such a
course of commercial activities.
claim, the constructive importer must have the necessary
To self-assess tax, the constructive importer must fill out
import documents, which may have to be obtained from
line 405 of Form GST34-2, Goods and Services Tax/
another person, such as the supplier, who actually accounted
Harmonized Sales Tax (GST/HST) Return for Registrants or
for the importation of the goods.
Form GST59, GST/HST Return for Imported Taxable
Supplies, Qualifying Consideration, and Internal and
Eligibility for and effects of the agreement
External Charges, if the constructive importer is a non-
As an exception to the general rule, a registrant who makes
registrant.
a taxable specified supply of goods outside Canada and
accounts for the importation of those goods can enter into this
Definitions
agreement at any time after the supply is made with the
constructive importer of the goods.
Constructive importer means the person to whom a
specified supply of goods is made outside Canada and who
The main effects of entering into this agreement are as
does not supply the goods outside Canada before their
follows:
release under the Customs Act.
• The supplier can claim an ITC for the tax payable on the
Specified supply means a supply of goods that:
importation of the goods.
• are imported at any time after the supply is made
• The supplier has to collect GST/HST on its supply to the
• have been imported and are considered to have been
constructive importer because the taxable specified supply
supplied outside Canada because they are delivered or
that was made outside Canada is now considered to have
made available to the recipient before their release under
been made in Canada and is subject to GST/HST. If the
the Customs Act
parties are dealing at arm's length, the value on which the
GST/HST is charged has to include the amount of any
Books and records
customs duties or excise tax or duties on the importation of
the goods that the constructive importer has paid, or
Do not send us this form. The supplier and the constructive
agreed to pay, to the supplier.
importer must each keep a filled out copy with their books and
records while the agreement is in effect and for 6 years after
• The constructive importer can claim an ITC or a rebate for
the end of the year to which the agreement relates.
the tax payable to the supplier, where all conditions for
doing so are met.
What if you need help?
Note
For more information, go to
canada.ca/gst-hst
or call
The deemed place of supply in Canada of the goods is
1-800-959-8287.
generally the province in which the goods are released.
However, if the constructive importer is an individual to
whom the goods are shipped by mail, courier, or other
carrier, the place of supply is the province of the Canadian
destination to which the goods are shipped.
Liability for payment of tax
This agreement does not change in any way the obligations or
liabilities of any person for the payment of the tax at the time
of the importation of the goods.
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