Repair Abroad of Canadian Civil Aircraft, Canadian Aircraft Engines and Flight Simulators Remission Order

SI/82-131

FINANCIAL ADMINISTRATION ACT

Registration 1982-07-14

Order Respecting the Remission of the Tax Imposed under Division III of Part IX of the Excise Tax Act on Canadian Civil Aircraft, Canadian Aircraft Engines, Canadian Flight Simulators and Parts Thereof, Repaired Abroad

P.C. 1982-1994 1982-06-30

His Excellency the Governor General in Council, on the recommendation of the Minister of Finance and the Treasury Board, pursuant to section 17 of the Financial Administration Act, is pleased hereby to revoke the Repair of Canadian Civil Aircraft, Canadian Aircraft Engines and Flight Simulators Remission Abroad Order made by Order in Council P.C. 1981-649 of 6th March, 1981Footnote * and to make the annexed Order respecting the remission of sales tax on Canadian civil aircraft, Canadian aircraft engines, Canadian flight simulators and parts thereof, repaired abroad, in substitution therefor.

Short Title

 This Order may be cited as the Repair Abroad of Canadian Civil Aircraft, Canadian Aircraft Engines and Flight Simulators Remission Order.

Interpretation

 In this Order,

Canadian aircraft engine

Canadian aircraft engine means an aircraft engine

Canadian civil aircraft

Canadian civil aircraft means a civil aircraft

Canadian flight simulator

Canadian flight simulator means a flight simulator system

goods

goods means Canadian aircraft engines, Canadian civil aircraft, Canadian flight simulators and parts thereof; (marchandises)

part

part means a part that can be classified under tariff item No. 9967.00.00 and

repair

repair includes maintenance, rebuilding, modification and conversion; (réparation)

value of the repair

value of the repair means, in respect of goods, the cost shown on a repair bill for a repair less the cost of direct labour and employee benefits when those costs are shown separately on the repair bill and are acceptable to the Minister of National Revenue. (valeur des réparations)

  • SI/88-17, s. 2;
  • SI/92-203, s. 2(F);
  • SI/98-6, s. 13.

Remission

 Remission is hereby granted of the tax payable under Division III of Part IX of the Excise Tax Act on goods returned to Canada after having been exported therefrom for the purpose of repair in an amount equal to the difference between the tax paid or payable on the duty paid value of the goods and the tax paid or payable on the value of the repair where

  • (a) the goods were exported under customs supervision;

  • (b) no drawback has been paid in respect of the goods temporarily exported; and

  • (c) no claim for relief of the tax imposed under Division III of Part IX of the Excise Tax Act has been applied for under section 101 of the Customs Tariff in respect of the goods temporarily exported.

  • SI/91-12, s. 2;
  • SI/98-6, s. 14;
  • SI/2001-24, s. 2(F).
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