Permission has been granted by both the Federal and Provincial
Governments for the reproduction here of all certifications required
for sales tax exempt and duty free entry.
A – Duty free under schedule II Tariff codes 1750 to 1756
inclusive
If the organization operates on a non-profit basis and offers its
services to the public generally.
1750 - Microfilms and microfiches of tariff item no. 3705.20.00
1751 - Filmstrips and slide of tariff item no. 3705.90.90
1752 - Cinematographic films (motion picture films) of tariff item
no. 3706.10.90 or 3706.90.90
1753 - Pamphlets and magazines of heading no. 49.01
1754 - Maps and charts of tariff item no. 4905.99.10, 4905.99.90 or
3706.90.90
1755 - Photographic reproductions, reproductions of works of art
and pictorial illustrations of tariff item no.4911.99.90
1756 - Video tape recordings and sound recordings of heading no
85.24
D – Duty Free under schedule II tariff code 1760
Apparatus, utensils, instruments and parts thereof other than goods
of Chapter 70 and those goods eligible for the benefits of Division
III of Part II of this Act, that are not available from production in
Canada.
The Minister may make such regulations as deemed necessary for the
administration of code 1760. For the purpose of Code 1760, apparatus,
utensils and instruments are not available from production in Canada,
if no manufacturer:
(a) has, within his normal operational framework, the full range of
technical and physical capabilities necessary for production in Canada
of apparatus, utensils and instruments reasonably equivalent to those
for which importation under the Code is sought and
(b) has produced in Canada apparatus, utensils and instruments
reasonably equivalent to those for which importation under the Code is
sought.
The purpose of code 1760 an organization operates in a non-profit
basis if it carries out its objectives without pecuniary return to its
members or shareholders other than as salaries or fees for duties
performed or as reimbursement of expenses incurred.
H - We certify that the goods ordered hereby are designed
for the use in classroom instruction and will be used directly and
predominantly in teaching or research, or as scientific apparatus and
equipment ancillary thereto, or are other items specified in Section
12 of Part III Schedule III to the Excise Tax Act, and are for the
sole use of the Thames Valley District School Board and not for resale
or rental.
NOTE
: Please send
Customs Documents Only to:
Livingston International Inc
If Ontario Provincial Sales Tax is applicable, it must appear as a
separate line item on the vendor's invoice.
If there is no PST total showing on the purchase order, Tax is:
Exempt under the provisions of the retail Sales Act, the Thames
Valley District School Board claims an exemption from tax on the
purpose of the tangible personal property.
or
Included as the work performed under the purchase order is a
real property contract. The contractor is responsible to pay retail
sales tax on all tangible personal property used in performing this
contract.