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Representational Gifts Remission Order

Version of section 3 from 2006-03-22 to 2015-05-27:


 Remission is hereby granted of the additional duties paid or payable under section 21 of the Customs Tariff and of the taxes paid or payable under Division III of Part IX and under any other Part of the Excise Tax Act on a representational gift that

  • (a) is presented to

    • (i) the Prime Minister of Canada,

    • (ii) a minister of the Government of Canada,

    • (iii) a member of the Senate or of the House of Commons,

    • (iv) a provincial premier, or

    • (v) a municipal mayor

    in the course of an official visit by the donee outside Canada; or

  • (b) is to be presented by a donor in the course of an official visit by him 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

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