McMASTER UNIVERSITY

Complete Policy Title: END USE INFORMATION REQUIREMENTS
Policy Number (if applicable): CT-060
Approved by: COG
Date of Most Recent Approval: October, 1996
Revision Date(s):
Position Responsible for Developing
and Maintaining the Policy:		 Director, Purchasing Resources
Contact Department:CUSTOMS & TRAFFIC
DISCLAIMER: If there is a discrepancy between this electronic policy and the written copy held by the Policy owner, the written copy prevails.
POLICY:

  1. PURPOSE

    To determine the correct application on tax & duty exemption certificates.

  2. SCOPE

    This policy applies to all procurements.

  3. RESPONSIBILITY

    It is the responsibility of the requisitioner to provide the specific End Use of the goods ordered (e.g., what kind of research?, part for what type of apparatus?...) in the space provided on the Purchase Requisition Form.

    Purchasing Resources is responsible for determining the applicable tax status.

    The Customs & Traffic Unit is responsible for determining the applicable rate of duty and tax.

  4. GENERAL

    Lack of End Use information may cause either a delay while the use is being determined or incorrect tax or duty application. The latter may in itself cause additional work in recovering duties & taxes that should not have been paid.

    Some examples of Duty Free goods are:

    • apparatus utensils, instruments and parts thereof when they are to be employed directly in teaching or research by a University; or to be employed in the conservation, restoration, exhibition, circulation or study of artifacts, specimens, records, works of art or library collections by a Library or Art Gallery as long as they are not available from production in Canada;
    • microfilms and microfiche;
    • filmstrips and slides;
    • maps and charts;
    • video tape recordings and sound recordings.

The electronic copy of this policy is maintained by CIS