Order Respecting the Remission of Sales Tax on Machinery on which Customs Duties are Remitted Pursuant to Certain Tariff Items
- SI/88-17, s. 2.
Remission of Sales Tax
(a) in respect of which customs duties have been remitted in accordance with orders made after November 5, 1980, pursuant to tariff items 42700-1, 42700-2, 42700-3, 42700-4, 42700-5, 42700-9, 42700-10, 42700-11, 42700-12, 42700-13, 42700-14, 42700-15, 42700-16, 42701-1, 42701-2 or 42701-3 of Schedule II to the Customs Tariff, R.S.C. 1985, c. C-54, which orders continue in force under section 133 of the Customs Tariff, R.S., c. 41 (3rd Supp.), and
in an amount equal to the difference between the amount of sales tax paid or payable on the goods and the amount of sales tax that would be payable in respect of the goods if the duty paid value used to calculate the sales tax on the goods were reduced by the amount of the remission of customs duties granted under this Order.
- SI/88-17, s. 2;
- SI/92-203, s. 2.
- Date modified: