Goods for Emergency Use Remission Order (C.R.C., c. 768)

Regulations are current to 2017-09-27

Goods for Emergency Use Remission Order

C.R.C., c. 768

FINANCIAL ADMINISTRATION ACT

Order Respecting the Remission of Taxes Imposed Under Division III of Part IX and Under any Other Part of the Excise Tax Act on Goods for Use in Cases of Emergency

Short Title

 This Order may be cited as the Goods for Emergency Use Remission Order.

Interpretation

 In this Order, emergency means an urgent and critical situation of a temporary nature that

  • (a) is of such proportions or nature as to exceed the capacity or authority of a province or municipality to deal with it;

  • (b) is caused by an actual or imminent

    • (i) fire, flood, drought, storm, earthquake or other natural phenomenon,

    • (ii) disease in human beings, animals or plants,

    • (iii) accident or pollution, or

    • (iv) act of sabotage or terrorism; and

  • (c) results or may result in

    • (i) danger to the lives, health or safety of individuals,

    • (ii) danger to property,

    • (iii) social disruption, or

    • (iv) a breakdown in the flow of essential goods, services or resources. (urgence)

  • SI/91-8, s. 2;
  • SI/93-157, s. 1.

Remission

 Subject to section 3, remission is hereby granted of all taxes payable under Division III of Part IX and under any other Part of the Excise Tax Act on goods that are temporarily imported into Canada that are required for an emergency.

  • SI/88-18, s. 2(E);
  • SI/91-8, s. 2;
  • SI/98-14, s. 2.

 All goods on which remission is granted pursuant to section 2, except goods that are consumed or destroyed during the emergency referred to in that section shall, when they are no longer required, be exported from Canada.

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