Order Respecting Remission of the Tax Imposed Under Division III of Part IX of the Excise Tax Act on Imported Aircraft Used for Demonstration to Prospective Customers
2 In this Order,
Act means the Excise Tax Act; (Loi)
aircraft includes helicopters; (aéronef)
demonstration means the act of showing, displaying or exhibiting an aircraft in Canada for the purpose of explaining or proving its qualities and capabilities to prospective customers; (démonstration)
- Deputy Minister
Deputy Minister means the Deputy Minister of National Revenue for Customs and Excise; (sous-ministre)
Remission of the Tax Imposed Under Division III of Part IX of the Act
3 Remission is hereby granted of the tax paid or payable pursuant to Division III of Part IX of the Act in respect of aircraft imported into Canada after December 31, 1990 for demonstration if
(a) the importer is a resident;
(b) the importer certifies, at the time the aircraft is imported, that the aircraft in respect of which the remission is requested will be used solely for the purpose of demonstration;
(c) the importer keeps complete records of the aircraft’s use and makes those records available for inspection when requested by the officers of the Department of National Revenue, Customs and Excise; and
(d) where the Deputy Minister determines that the importer has ceased to use the aircraft for demonstration, the aircraft is exported from Canada.
- SI/91-12, s. 2.
4 [Revoked, SI/91-12, s. 2]
- Date modified: