FINANCIAL ADMINISTRATION ACTTemporary Export of Aircraft Remission OrderOrder Respecting the Remission of Sales Tax on Aircraft Temporarily Exported from CanadaShort TitleThis Order may be cited as the Temporary Export of Aircraft Remission Order.InterpretationIn this Order,Deputy Minister means the Deputy Minister of National Revenue for Customs and Excise; (sous-ministre)eligible carrier means a common air carrier licensed by the Canadian Transport Commission to provide commercial air service; (transporteur admissible)engines means the aircraft engines, including spare engines, that are necessary to propel qualifying aircraft; (moteurs)parts means parts of aircraft and engines necessary to maintain and repair qualifying aircraft or engines; (pièces)qualifying aircraft means an aircraft licensed by the Canadian Transport Commission. (aéronef admissible)RemissionRemission is hereby granted to an eligible carrier, in an amount determined in accordance with section 4, of the sales tax paid or payable under the Excise Tax Act in respect of qualifying aircraft and engines imported into Canada or purchased in Canada ifthe qualifying aircraft and the engines are exported from Canada within 10 years fromthe day of their original importation into Canada, orthe day of their original purchase in Canada;the qualifying aircraft and the engines are used exclusively outside Canada after September 30, 1973 for a period of not less than 30 days in fulfilment of a contract for commercial air service;evidence is provided to the Deputy Minister that is considered satisfactory to him in respect of the time prescribed pursuant to paragraph (a) and the conditions of use prescribed pursuant to paragraph (b);no remission or refund has been granted in respect of the sales tax paid on the importation or purchase in Canada of the qualifying aircraft and engines; anda complete record of the use of the qualifying aircraft and engines is made available for inspection by officers of the Department of National Revenue for Customs and Excise.The amount of sales tax that may be remitted in respect of qualifying aircraft and engines referred to in section 3 is the aggregate ofan amount equal to 1/120 of the sales tax paid on the original importation or original purchase in Canada of the qualifying aircraft and engines for each 30-day period during which the qualifying aircraft and engines were used outside Canada; andan amount equal to 1/30 of the amount of the sales tax for a 30-day period calculated in accordance with paragraph (a) for each day in addition to the 30-day periods calculated under that paragraph that the qualifying aircraft and engines were used outside Canada.Parts RemissionSubject to subsection (2), a remission of sales tax is hereby granted, in respect of parts, to an eligible carrier in an amount equal to 25 per cent of the sales tax remitted pursuant to section 3 for each qualifying aircraft in respect of which a remission becomes payable under this Order.No remission pursuant to subsection (1) shall be granted if a remission or refund of sales tax has been granted under any Act of the Parliament of Canada in respect of the sales tax paid on the importation or purchase in Canada of the parts.Application for RemissionNo remission shall be paid under this Order unless an application for the remission is submitted by the eligible carrier to the Deputy Minister in a form satisfactory to the Deputy Minister within two years following the end of the calendar year in which the remission first became payable.