Order Respecting the Remission of Taxes Imposed Under Division III of Part IX and Under any other Part of the Excise Tax Act on Imported Coffins or Caskets
P.C. 1983-1250 1983-04-28
His Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue and the Treasury Board, pursuant to section 17 of the Financial Administration Act, is pleased hereby to make the annexed Order respecting the remission of customs duty and sales and excise taxes on imported coffins or caskets.
(a) is imported by a funeral director who does not normally reside in Canada or carry on business in Canada in order to transport the remains of a non-resident person who died in Canada, where the funeral service and burial or cremation take place outside Canada;
(b) is imported into Canada containing the remains of a person who died outside Canada, where the funeral service is held in Canada and the burial or cremation takes place outside Canada; or
(c) is imported into Canada containing the remains of a person who died outside Canada, where the burial or cremation takes place in Canada.
- SI/88-18, s. 2;
- SI/91-8, s. 2;
- SI/98-9, s. 2.
3 Remission is granted under this Order on condition that a claim for remission is made in writing to the Minister of National Revenue, in a form satisfactory to the Minister, within two years after the date of importation.
- SI/88-18, s. 2.
- Date modified: