Representational Gifts Remission Order
1 [Repealed, SI/98-6, s. 5]
2 For the purposes of this Order,
donor means a person acting in his capacity as a Head of State, Head of Government or representative of a government or public body of a foreign country or of a political subdivision thereof; (personnalités étrangères)
- representational gift
representational gift means any article presented or to be presented by a donor. (présent officiel)
3 Remission is granted of the additional duties paid or payable under sections 21.2 and 21.3 of the Customs Tariff, of the duties paid or payable under the Excise Act, 2001 and of the taxes paid or payable under any Parts of the Excise Tax Act other than Part IX in respect of the importation of a representational gift that
(a) is presented to a donee in the course of their official visit outside Canada if they are acting in the capacity of
(b) is to be presented by a donor in the course of their official visit to Canada and is subsequently so presented.
- SI/88-73, s. 1;
- SI/91-12, s. 2;
- SI/92-203, s. 2;
- SI/98-6, s. 6;
- SI/2015-44, s. 1.
- Date modified: