Accredited ICAO Missions Remission Order (Part IX of the Excise Tax Act)

SI/2003-164

FINANCIAL ADMINISTRATION ACT

Registration 2003-10-22

Accredited ICAO Missions Remission Order (Part IX of the Excise Tax Act)

P.C. 2003-1495  2003-10-02

Her Excellency the Governor General in Council, considering that it is in the public interest to remit certain tax, on the recommendation of the Minister of Finance, pursuant to subsection 23(2)Footnote a of the Financial Administration Act, hereby makes the annexed Accredited ICAO Missions Remission Order (Part IX of the Excise Tax Act).

Interpretation

 The following definitions apply in this Order.

accredited ICAO mission

accredited ICAO mission means a permanent mission of a foreign state that was accredited to the International Civil Aviation Organization in Canada during the eligible period. (mission accréditée auprès de l’OACI)

eligible period

eligible period means the period beginning on April 1, 2002 and ending on the day immediately before the day on which the Order Amending the ICAO Privileges and Immunities Order (Accredited Missions) is registered. (période admissible)

tax

tax means the tax imposed under Part IX of the Excise Tax Act. (taxe)

Remission

 Subject to sections 3 and 4, remission is hereby granted to each accredited ICAO mission of tax that became payable by the mission equal to the amount, if any, by which

  • (a) the tax that became payable by the mission during the eligible period

exceeds

  • (b) the tax that would have become payable by the mission during the eligible period if, for that period, the mission had been accorded the privileges provided under section 5 of the ICAO Privileges and Immunities Order.

Conditions

 Each grant of remission to an accredited ICAO mission is conditional on the mission having paid the tax to which the claim for remission pertains and on the mission submitting a written claim for that remission to the Minister of National Revenue before the first day of the third calendar month following the calendar month in which this Order is made, which claim shall be accompanied by

  • (a) original receipts verifying applicable tax paid by the mission; and

  • (b) written evidence verifying that, for the period to which the receipts pertain, the mission constituted an accredited ICAO mission.

 There shall not be included, in determining the amount of a remission under section 2, any amount of tax that was otherwise refunded, rebated, credited or remitted.

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