Foreign Organizations Remission Order, 1983 (SI/84-50)

Regulations are current to 2017-09-27

Foreign Organizations Remission Order, 1983

SI/84-50

FINANCIAL ADMINISTRATION ACT

Registration 1984-04-04

Order Respecting the Remission of Taxes Imposed Under Division III of Part IX and Under Any Other Part of the Excise Tax Act on Goods Imported for Meetings in Canada of Foreign Organizations

P.C. 1984-867 1984-03-15

His Excellency the Governor General in Council, considering that it is in the public interest to make the annexed remission order, is pleased hereby, on the recommendation of the Minister of National Revenue and the Treasury Board and pursuant to section 17 of the Financial Administration Act, to revoke the Foreign Organizations Remission Order, C.R.C., c. 766, and to make the annexed Order respecting the remission of customs duty, excise tax and sales tax on goods imported for meetings in Canada of foreign organizations, in substitution therefor.

Short Title

 This Order may be cited as the Foreign Organizations Remission Order, 1983.

Interpretation

 In this Order,

advertising matter

advertising matter means information bulletins, booklets, programs and memoranda relating to a meeting or convention or to products displayed at a meeting or convention; (imprimés publicitaires)

carnet

carnet means an A.T.A. (Admission Temporaire — Temporary Admission) Carnet as set out in the Annex to the Customs Convention on the A.T.A. Carnet for the Temporary Admission of Goods; (carnet)

chief officer of customs

chief officer of customs, with respect to an area or place, means the manager of the customs office or customs offices that serve that area or place; (agent en chef des douanes)

convention materials

convention materials means

  • (a) banners, flags, papers, shields, stand decorations, backdrops and other decorations,

  • (b) stationery, paper clips, pens, pencils and similar items but does not include office machines,

  • (c) identification badges, and

  • (d) printing plates, including rolls and cylinders, matrices, moulds, exposed positive or negative films and other similar goods necessary to produce advertising matter relating to a meeting or convention; (articles de congrès)

foreign organization

foreign organization means a corporation whose head office is outside Canada or an association that is not incorporated and none of whose members are residents of Canada but does not include a Canadian branch of any such association; (organisation étrangère)

official paraphernalia

official paraphernalia means mugs, jewellery, pens, scarves, t-shirts, badges and similar items, each bearing the official registered symbol of a foreign organization; (accessoires officiels)

souvenirs

souvenirs means lapel buttons, billfolds, keycases, pens, pencils, corsages, t-shirts, scarves and similar items. (souvenirs)

  • SI/88-18, s. 2.

Application

 This Order applies only to meetings or conventions held in Canada by foreign organizations.

Remission

 Subject to section 7, remission is hereby granted of all taxes paid or payable under Division III of Part IX and under any other Part of the Excise Tax Act on or in respect of the following goods:

  • (a) any convention materials imported for use in the conduct of a meeting or convention; and

  • (b) any advertising matter or souvenirs, the individual value of which does not exceed $25, imported for free distribution to persons attending a meeting or convention.

  • SI/88-18, s. 2(E);
  • SI/91-8, s. 2;
  • SI/98-13, s. 2.

 Subject to sections 7 and 8, remission is hereby granted of all taxes paid or payable under Division III of Part IX and under any other Part of the Excise Tax Act on or in respect of the following goods:

  • (a) any projector, camera, sound and lighting equipment, audio-visual equipment, typewriter or other office machine that is the property of a foreign organization and is imported for use in the conduct of a meeting or convention, on condition that such goods are exported forthwith on conclusion of the meeting or convention; and

  • (b) any souvenirs, the individual value of which exceeds $25, that are imported for free distribution to persons attending a meeting or convention, on condition that all such souvenirs are exported forthwith on conclusion of the meeting or convention.

  • SI/88-18, s. 2(E);
  • SI/91-8, s. 2;
  • SI/98-13, s. 3.

 Subject to sections 7 and 8, remission of all taxes paid or payable under Division III of Part IX and under any other Part of the Excise Tax Act on official paraphernalia imported by a foreign organization for sale at a meeting or convention and sold at the meeting or convention is hereby granted in an amount equivalent to the percentage of non-residents officially in attendance at the meeting or convention on condition that

  • (a) the foreign organization maintains records of attendance at and registration for the meeting or convention and produces the records for inspection at any reasonable time on request of an officer employed in the administration of the Customs Act or the Excise Tax Act;

  • (b) any official paraphernalia imported by the foreign organization for sale at the meeting or convention that is not sold is exported forthwith on conclusion of the meeting or convention; and

  • (c) the meeting or convention is not open to the Canadian public at large.

  • SI/88-18, s. 2;
  • SI/91-8, s. 2;
  • SI/98-13, s. 4.

 Remission is granted under sections 4 to 6 on condition that an application therefor is submitted to the Minister of National Revenue within two years of the date of importation of the goods for which remission is claimed.

  •  (1) Where goods referred to in section 5 or 6 are imported into Canada for a temporary period and are not accompanied by a valid carnet, remission is hereby granted in respect of the goods on the condition that the importer of those goods, on request of the chief officer of customs, posts security in an amount not exceeding the aggregate of the taxes imposed under Division III of Part IX and under any other Part of the Excise Tax Act that would be payable if this Order did not apply.

  • (2) Security given under subsection (1) shall be deposited with the chief officer of customs and shall be in the form of

    • (a) cash;

    • (b) a certified cheque;

    • (c) a transferable bond issued by the Government of Canada; or

    • (d) a bond issued by

      • (i) an entity that is licensed or otherwise authorized under the laws of Canada or of a province to carry on the fidelity or surety class of insurance business and that is recommended to the Treasury Board by the Office of the Superintendent of Financial Institutions as an entity whose bonds may be accepted by the Government of Canada,

      • (ii) a member of the Canadian Payments Association referred to in section 4 of the Canadian Payments Association Act,

      • (iii) a corporation that accepts deposits insured by the Canada Deposit Insurance Corporation or by the Régie de l’assurance-dépôts du Québec to the maximums permitted by the statutes under which those institutions are established,

      • (iv) a credit union, as defined in subsection 137(6) of the Income Tax Act, or

      • (v) a corporation that accepts deposits from the public, if repayment of the deposits is guaranteed by Her Majesty in right of a province.

  • (3) Security given pursuant to subsection (1) in respect of goods referred to in section 5 or 6 shall be refunded or cancelled if

    • (a) the goods are destroyed, where the destruction is certified by a customs officer, police officer or fire marshall;

    • (b) the goods are exported on conclusion of the meeting or convention in respect of which they were imported, where the exportation is certified by a customs officer; or

    • (c) all taxes payable under Division III of Part IX and under any other Part of the Excise Tax Act are paid.

  • SI/88-18, s. 2;
  • SI/91-8, s. 2;
  • SI/96-45, s. 1;
  • SI/98-13, s. 5.
 
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