Merchandise for Photographic Layouts Remission Order

SI/85-219

FINANCIAL ADMINISTRATION ACT

Registration 1985-12-25

Order Respecting the Remission of the Tax Imposed Under Division III of Part IX of the Excise Tax Act Customs Duties Imposed Under Section 21 of the Customs Tariff on Merchandise Temporarily Imported By a Publisher for the Purpose of Producing a Layout

P.C. 1985-3606 1985-12-12

Her Excellency the Governor General in Council, considering that it is in the public interest to do so, is pleased hereby, on the recommendation of the Minister of National Revenue and the Treasury Board and pursuant to section 17Footnote * of the Financial Administration Act, to make the annexed Order respecting the remission of the customs duties and a portion of the sales tax paid or payable on merchandise temporarily imported for topical illustrations.

Short Title

 This Order may be cited as the Merchandise for Photographic Layouts Remission Order.

Interpretation

 In this Order,

advertising material

advertising material means catalogues, price lists, trade notices, brochures, folders, posters and displays; (matériel publicitaire)

layout

layout means photographs of merchandise designed solely to provide topical illustration to an accompanying editorial text or article in a publication; (mise en page)

merchandise

merchandise means goods to be photographed for inclusion in a layout in a publication but does not include photographic equipment or film used in the production of such a layout; (marchandises)

publication

publication means a periodical magazine that is published in Canada no fewer than four times a year. (publication)

Remission of Customs Duties

 Subject to section 5, remission is hereby granted of the customs duties paid or payable under section 21 of the Customs Tariff on merchandise temporarily imported by a publisher.

  • SI/88-18, s. 2;
  • SI/91-31, s. 1;
  • SI/98-16, s. 2.

Remission of the Tax Imposed Under Division III of Part IX of the Excise Tax Act

 Subject to section 5, remission is hereby granted of the tax imposed under Division III of Part IX of the Excise Tax Act on merchandise temporarily imported by a publisher for the purpose of producing a layout.

  • SI/91-8, s. 2.

Conditions

 The remission granted under sections 3 and 4 is subject to the following conditions:

  • (a) the merchandise is imported on or after January 1, 1984;

  • (b) the merchandise is exported or destroyed under the supervision of an officer of the Department of National Revenue, Customs and Excise within 60 days of the date the goods were accounted for under the Customs Act;

  • (c) the importer provides an officer of the Department of National Revenue, Customs and Excise with a signed declaration certifying that the merchandise will not be used to produce advertising material or other printed matter promoting the availability of such merchandise in Canada;

  • (d) the importer maintains for a period of three years records sufficient to establish the use in Canada of the merchandise and layouts produced for inspection by an officer of the Department of National Revenue, Customs and Excise; and

  • (e) a claim for remission is made to the Minister of National Revenue, within three years of the date the goods were accounted for under the Customs Act of the merchandise.

  • SI/88-18, s. 2;
  • SI/91-31, s. 2(F).
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