Meaning of the Term "Railway Rolling Stock"
Please note that the following Policy Statement, although correct at the time of issue, may not have been updated to reflect any subsequent legislative changes.
GST/HST Policy Statement P-217
Date of Issue
Meaning of the term "rolling stock"
Excise Tax Act (ETA):
Section 6.1, Part V of Schedule VI
Non-Taxable Imported Goods (GST) Regulations (SOR/91-31)
Value of Imported Goods (GST) Regulations (SOR/91-30)
National Coding System File Number(s)
January 1, 1991 for GST
April 1, 1997 for HST
Issue and Decision:
The term "rolling stock" appears a number of times in Part IX of the Excise Tax Act (the Act). Certain sections of the Non-Taxable Imported Goods Regulations and the Value of Imported Goods Regulations include a reference to "rolling stock" but the application of those sections is limited to rolling stock that falls within the scope of the applicable tariff item under the Customs Tariff (as it read prior to January 1, 1998) or remission order cited in the particular section. The term is not defined for purposes of section 162.1, paragraph 182(3)(b) and section 6.1, Part V of Schedule VI to the Act.
For purposes of section 162.1, paragraph 182(3)(b) and section 6.1, Part V of Schedule VI to the Act, the following definition of "rolling stock" contained in the Canada Transportation Act, 1996, c.10. will apply:
"rolling stock" includes a locomotive, engine, motor car, tender, snow-plough, flanger, and any car or railway equipment designed for movement on its wheels on the rails of a railway.
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