Front End Wheel Loader Remission Order (SI/80-176)

Regulations are current to 2014-08-05

REMISSION OF CUSTOMS DUTIES

[SI/88-17, s. 2(E)]
  •  (1) Subject to section 7, remission is hereby granted of the customs duties paid or payable under the Customs Tariff on the following goods imported or taken out of warehouse prior to January 1, 1998 by the manufacturer or on the manufacturer’s behalf:

    • (a) front end wheel loaders, and

    • (b) parts, except pneumatic tires, tubes, buckets, digging teeth, cutting edges, cabs and roll-over protection structures

    that were or are imported or taken out of warehouse by a manufacturer for consumption or released after July 31, 1981.

  • (2) For the purposes of this section, where a manufacturer, in any twelve month period ending on July 31 after 1987, fails to achieve the percentage of Canadian value added required under subsection 4(2) or (3), the remission granted under subsection (1) shall be reduced by two per cent for each percentage point that the manufacturer’s Canadian value added is less than the Canadian value added required under subsection 4(3).

  • SI/88-17, s. 2;
  • SI/89-5, s. 2;
  • SI/98-6, s. 12.

REMISSION OF SALES TAX

 Remission is hereby granted of the sales tax paid or payable under the Excise Tax Act on each front end wheel loader for which customs duties are remitted by this Order in an amount equal to the difference between the sales tax calculated on the duty-paid value of the front end wheel loader and the sales tax calculated on the value for duty of the front end wheel loader.

  • SI/88-17, s. 2(E).

CLAIM FOR REMISSION

 No remission shall be granted under this Order unless a claim therefor is made to the Minister of National Revenue within three years of the date of importation.

DESIGNATION

 Where

  • (a) a manufacturer has, by notice in writing to the Minister of National Revenue accompanied by the consent in writing of any related person, designated that person as a person associated with the manufacturer in the production of front end wheel loaders in Canada in a period ending on July 31 of the year specified in the notice, and

  • (b) the designation referred to in paragraph (a) has been approved by the Minister of Regional Industrial Expansion on or before a day not later than the 30th day after the commencement of the period referred to in that paragraph,

that person so designated shall, with respect to the importation of front end wheel loaders and sale of front end wheel loaders, be deemed for the purposes of this Order in that period not to be a separate person but to be one and the same person as the manufacturer.

  • SI/89-5, s. 3.

REPORTS

 A manufacturer shall submit to the Minister of National Revenue, as a condition of any remission granted under section 5 or 6, such reports as may be required by that Minister respecting the production and sales by the manufacturer of front end wheel loaders.

  • SI/89-5, s. 4.