Exposed and Processed Film and Recorded Video Tape Remission Order (C.R.C., c. 763)

Regulations are current to 2013-05-26

Exposed and Processed Film and Recorded Video Tape Remission Order

C.R.C., c. 763

FINANCIAL ADMINISTRATION ACT

Order Respecting the Remission of the Tax Imposed under Division III of Part IX of the Excise Tax Act, Paid or Payable on Exposed and Processed Film and Recorded Video Tape

SHORT TITLE

1. This Order may be cited as the Exposed and Processed Film and Recorded Video Tape Remission Order.

INTERPRETATION

2. In this Order,

“Canadian equipment”

“Canadian equipment” means equipment manufactured in Canada or imported into Canada and released and accounted for under the Customs Act; (matériel canadien)

“Canadian film”

“Canadian film” means film manufactured in Canada or imported into Canada and released and accounted for under the Customs Act; (film canadien)

“Canadian video tape”

“Canadian video tape” means video tape manufactured in Canada or imported into Canada and released and accounted for under the Customs Act; (bande magnétoscopique canadienne)

“chief officer of customs”

“chief officer of customs”, with respect to an area or place, means the manager of the customs office or customs offices that serve that area or place; (agent en chef des douanes)

“customs duties”

“customs duties”[Repealed, SI/88-18, s. 2]

“Deputy Minister”

“Deputy Minister” means the Deputy Minister of National Revenue. (sous-ministre)

“duties”

“duties”[Repealed, SI/98-12, s. 2]

“regional collector”

“regional collector”[Repealed, SI/78-138, s. 1]

“resident”

“resident” means a person who makes his home and is ordinarily resident in Canada. (résident)

  • SI/78-138, s. 1;
  • SI/86-198, s. 1;
  • SI/88-18, s. 2;
  • SI/98-12, s. 2.

REMISSION

3. Subject to section 7, remission is hereby granted of the tax imposed under Division III of Part IX of the Excise Tax Act, paid or payable on

  • (a) non-commercial film that is exposed or processed while a resident is abroad, and one set of prints therefrom, and

  • (b) non-commercial video tape that is recorded while a resident is abroad,

that are imported into Canada by the resident solely for personal use and not for any business or occupational purpose and that, on the resident’s return to Canada, are in the actual possession of the resident or form part of the baggage of the resident.

  • SI/86-198, s. 2;
  • SI/88-18, s. 2;
  • SI/89-249, s. 1;
  • SI/91-8, s. 2;
  • SI/98-12, s. 3.