Imported Demonstration Aircraft Remission Order (C.R.C., c. 771)

Regulations are current to 2017-09-27

Imported Demonstration Aircraft Remission Order

C.R.C., c. 771

FINANCIAL ADMINISTRATION ACT

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

Short Title

 This Order may be cited as the Imported Demonstration Aircraft Remission Order.

Interpretation

 In this Order,

Act

Act means the Excise Tax Act; (Loi)

aircraft

aircraft includes helicopters; (aéronef)

demonstration

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)

resident

resident means

  • (a) in the case of an individual, a person who sojourns in Canada in the year in which he imports an aircraft for demonstration for a period of, or periods the aggregate of which is, 183 days or more, and

  • (b) in the case of a corporation, a corporation incorporated in Canada. (résident)

Remission of the Tax Imposed Under Division III of Part IX of the Act

 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.

 [Revoked, SI/91-12, s. 2]

 
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