Order Respecting the Temporary Entry of Goods Comprising Side Shows and Concessions
2 In this Order,
- chief officer of customs
chief officer of customs, with respect to an area or place, means the manager of the customs office or customs offices that serve that area or place; (agent en chef des douanes)
concession means a concession at a circus, fair, exhibition or rodeo; (concession de carnaval)
goods does not include anything that is imported for the purpose of being sold or disposed of in any manner in Canada; (marchandises)
period means 30 consecutive days; (période)
- side show
side show means a side show at a circus, fair, exhibition or rodeo. (attractions foraines)
- SI/88-18, s. 2.
3 (1) Subject to subsection (2) and section 4, remission is hereby granted of all taxes paid or payable under Division III of Part IX and under any other part of the Excise Tax Act on goods imported into Canada and used as a side show or a concession in excess of
(a) in the case of a side show,
(i) $100 for each period or part thereof that the side show is used solely at fairs or exhibitions subsidized by the Department of Agriculture, or
(ii) $200 for each period or part thereof that the side show remains in Canada and is used for purposes other than the purpose referred to in subparagraph (i); and
(b) in the case of a concession,
(i) $50 for each period or part thereof that the concession is used solely at fairs or exhibitions subsidized by the Department of Agriculture, or
(ii) $100 for each period or part thereof that the concession remains in Canada and is used for purposes other than the purpose referred to in subparagraph (i).
(2) The amounts set out in subsection (1) shall be reduced by one-half if
(a) it is established to the satisfaction of the Minister of National Revenue that the goods so imported were in lieu of and similar to goods that were not available in the immediate vicinity in Canada in which the imported goods were used at the time the goods were imported; and
(b) the goods are used in Canada for less than two months.
- SI/91-8, s. 2;
- SI/98-19, s. 1.
4 The remission referred to in section 3 shall be granted only
(a) if the owner, at the time the goods to be used as a side show or concession are imported, makes an application in writing to the chief officer of customs at the customs office where the goods were reported;
(b) if the application referred to in paragraph (a) sets out
(c) if the chief officer of customs is notified forthwith of any changes in respect of any information required by paragraph (b);
(d) if the goods are exported immediately after the date they cease to be used as stated in the application under subparagraph (b)(ii) or the notification under paragraph (c);
(e) if the goods are presented to customs for examination prior to their exportation
(f) where the goods are presented to customs for examination pursuant to paragraph (e), if the following information is provided on a form satisfactory to the Minister:
(i) a description of the goods being exported,
(iii) the transaction number and the date of the customs accounting documents, and
- SI/88-18, s. 2;
- SI/90-138, s. 1(E);
- SI/91-8, s. 2(E).
- Date modified: