Defence Production and Development Sharing Remission Order (C.R.C., c. 755)

Regulations are current to 2014-09-01

Defence Production and Development Sharing Remission Order

C.R.C., c. 755

FINANCIAL ADMINISTRATION ACT

Order Respecting the Remission and Refund of Taxes Imposed under the Excise Tax Act, Other than the Tax under Part IX, in Respect of the Canada-United States Defence Production and Development Sharing Program

SHORT TITLE

 This Order may be cited as the Defence Production and Development Sharing Remission Order.

REMISSION

 Subject to sections 3 and 4, remission is hereby granted of the taxes paid or payable under the Excise Tax Act, other than the tax under Part IX, on articles and materials that

  • (a) are imported into or purchased in Canada by persons carrying on business in Canada who have been awarded contracts under defence production and development sharing arrangements between the Government of Canada and the Government of the United States; and

  • (b) have been or are to be used solely and exclusively in the development and production of goods or incorporated into goods that have been or are to be delivered to an agency of the Government of the United States in connection with a defence production and development sharing contract.

  • SI/88-18, s. 2(E);
  • SI/98-11, s. 2.

 A person claiming a remission under this Order shall produce, together with the customs accounting document or refund claim for the articles or materials referred to in section 2,

  • (a) verification by the Canadian Commercial Corporation that he has been awarded a contract referred to in paragraph 2(a); and

  • (b) a certificate by the importer of the articles and materials, in such form as the Deputy Minister of National Revenue may prescribe, certifying that the articles and materials have been or are to be used for the purposes described in paragraph 2(b).

  • SI/88-18, s. 2;
  • SI/98-11, s. 3.

 The Minister of National Revenue may give such instructions and directions as he deems necessary for the purpose of carrying out the provisions of this Order.