Settlers’ Effects Acquired with Blocked Currencies Remission Order

C.R.C., c. 790

FINANCIAL ADMINISTRATION ACT

Order Respecting the Remission of Duties, Including the Tax Imposed Under Division III of Part IX of the Excise Tax Act, Payable on Settlers’ Effects Acquired Abroad with Blocked Currencies by Settlers who Immigrate into Canada

Short Title

 This Order may be cited as the Settlers’ Effects Acquired with Blocked Currencies Remission Order.

Interpretation

 In this Order,

duties

duties means duties as defined in section 2 of the Customs Act; (droits)

goods

goods means household and personal effects imported by a settler for the settler's use but not for use by the settler in a business or manufacturing establishment or as a contractor's outfit; (marchandises)

settler

settler means any person who enters Canada with the intention of establishing, for the first time, a residence for a period of not less than 12 months, but does not include a person who enters Canada for the purpose of

  • (a) employment for a period not exceeding 36 months,

  • (b) studying at an educational institution, or

  • (c) performing preclearance activities on behalf of the Government of the United States under the terms of the Agreement on Air Transport Preclearance between the Government of Canada and the Government of the United States of America, signed January 18, 2001. (immigrant)

  • SI/78-118, s. 1;
  • SI/88-18, s. 2;
  • SI/2005-77, s. 1.

Remission

 Remission is hereby granted of the duties, including the tax imposed under Division III of Part IX of the Excise Tax Act, payable on the importation of goods into Canada by a settler within three years after the settler’s arrival in Canada where

  • (a) the settler emigrated to Canada from a country that applies restrictions on the transfer of capital of emigrants therefrom to Canada; and

  • (b) the goods are imported by the settler from the country from which the settler emigrated to Canada where they were purchased by the settler or on the settler's behalf with funds that were on deposit in that country to the settler's credit at the time the settler emigrated.

  • SI/78-118, s. 2;
  • SI/88-18, s. 2;
  • SI/91-8, s. 2;
  • SI/2005-77, s. 2(E).

Conditions

 Remission of duties, including the tax imposed under Division III of Part IX of the Excise Tax Act, pursuant to this Order is conditional on the settler who imports the goods retaining them for the settler’s own use for at least 12 months after the date of importation thereof, and, where any such goods are sold or otherwise disposed of by the settler within 12 months after the date of importation, duties are forthwith due and payable by the settler in an amount equal to the lesser of

  • (a) the duties that, but for this Order, would have been payable on importation into Canada of the goods sold or otherwise disposed of; and

  • (b) the duties payable on the appraised value of the goods at the time of the sale or other disposal thereof.

  • SI/88-18, s. 2;
  • SI/91-8, s. 2.
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