- R.S., 1985, c. V-2, s. 21;
- 2001, c. 41, s. 38.
Marginal note:Residence or domicile
22 (1) Where the liability for any form of taxation in Canada depends on residence or domicile, a period during which a member of a visiting force is in Canada by reason of his being a member of such visiting force shall, for the purpose of such taxation, be deemed not to be a period of residence in Canada and not to create a change of residence or domicile.
(2) A member of a visiting force is exempt from taxation in Canada on the salary and emoluments paid to the member as a member by a designated state and in respect of any tangible personal or corporeal movable property that is in Canada temporarily by reason of the member’s presence in Canada as a member.
Marginal note:Resident Canadian citizens excepted
(3) For the purposes of this section, the term member of a visiting force does not include a Canadian citizen resident or ordinarily resident in Canada.
- R.S., 1985, c. V-2, s. 22;
- 2001, c. 4, s. 127.
Marginal note:Service vehicles
23 No tax or fee is payable in respect of the licensing or registration of service vehicles of a visiting force or in respect of the use of such vehicles on any road in Canada.
- R.S., c. V-6, s. 23.
24 (1) Subject to the regulations, a visiting force may import into Canada, free of duty and tax, equipment for the visiting force and such quantities of provisions, supplies and other goods for the exclusive use of the visiting force as in the opinion of the Minister of Public Safety and Emergency Preparedness are reasonable.
(2) The Minister of Public Safety and Emergency Preparedness may authorize the import into Canada, free of duty and tax, of goods for use by dependants of members of a visiting force.
- R.S., 1985, c. V-2, s. 24;
- 2005, c. 38, ss. 142, 145.
Marginal note:Personal effects and motor vehicles
25 A member of a visiting force may, in accordance with the regulations,
(a) at the time of his first arrival to take up service in Canada and at the time of the first arrival of any dependant to join the member, import his personal effects and furniture free of duty and tax; and
(b) import, free of duty and tax, his private motor vehicle for the personal use of himself and his dependants temporarily, but this paragraph shall not be construed as granting or authorizing the granting of any exemption from taxes or fees in respect of the licensing or registration of private vehicles or the use of the roads by private vehicles in Canada.
- R.S., c. V-6, s. 25.
Marginal note:Fuel, oil, etc.
26 Subject to compliance with such conditions as are prescribed by the regulations, no duty or tax is payable on any fuel, oil or lubricants intended for use exclusively in the service vehicles, aircraft or vessels of a visiting force.
- R.S., c. V-6, s. 26.
PART VIAttachments to and from Canadian Forces
Marginal note:Application of section
27 (1) The forces, other than the Canadian Forces, to which this section applies are the armed forces raised in a country declared by the Governor in Council as a country in respect of which this Part is applicable.
Marginal note:Temporary attachments
(2) The Governor in Council
(a) may attach temporarily to the Canadian Forces a member of another force to which this section applies who is placed at his disposal for the purpose by the service authorities of the country to which the other force belongs; and
(b) subject to anything to the contrary in the conditions applicable to his service, may place any member of the Canadian Forces at the disposal of the service authorities of another country for the purpose of being attached temporarily by those authorities to a force to which this section applies.
Marginal note:Law applicable to member of force attached to Canadian Forces
(3) While a member of another force is by virtue of this section attached temporarily to the Canadian Forces, the member is subject to the law relating to the Canadian Forces in like manner as if he were a member of the Canadian Forces, and shall be treated and have the like powers of command, punishment and, notwithstanding subsection 12(1), arrest over members of the Canadian Forces as if he were a member thereof of relative rank.
Marginal note:Application of Canadian statutes
(4) The Governor in Council may direct that, in relation to members of another force to which this section applies, the statutes relating to the Canadian Forces shall apply with such exceptions and subject to such adaptations and modifications as may be specified by the Governor in Council.
Marginal note:Mutual power of command
(5) When the Canadian Forces and another force to which this section applies are serving together, whether alone or not,
(a) any member of the other force shall be treated and shall have over members of the Canadian Forces the like powers of command as if he were a member of the Canadian Forces of relative rank; and
(b) if the forces are acting in combination, any officer of the other force appointed, by agreement between Her Majesty in right of Canada and the government of the country to which that force belongs, to command the combined force, or any part thereof, shall be treated and shall have over members of the Canadian Forces the like powers of command, punishment and arrest, and may be invested with the like authority as if he were an officer of the Canadian Forces of relative rank and holding the same command.
Marginal note:Forces serving together or in combination
(6) For the purposes of this section, forces shall be deemed to be serving together or acting in combination only if they are declared to be so serving or so acting by order of the Governor in Council, and the relative rank of members of the Canadian Forces and of other forces shall be such as may be prescribed by regulations made by the Governor in Council.
- R.S., 1985, c. V-2, s. 27;
- 2015, c. 3, s. 166(F).
28 The Governor in Council may make regulations for carrying out the purposes and provisions of this Act.
- R.S., c. V-6, s. 28.
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