Canadian Patrol Frigate Project Remission Order (SI/85-94)

Regulations are current to 2017-10-13

Canadian Patrol Frigate Project Remission Order

SI/85-94

FINANCIAL ADMINISTRATION ACT

Registration 1985-06-12

Order Respecting Remission of Customs Duties and Sales Tax on Goods Imported in Connection with the Canadian Patrol Frigate Project

P.C. 1985-1757 1985-05-30

Her 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 Finance and the Treasury Board and pursuant to section 17 of the Financial Administration Act, to make the annexed Order respecting the remission of customs duty and sales tax on goods imported in connection with the Canadian Patrol Frigate Project.

Short Title

 This Order may be cited as the Canadian Patrol Frigate Project Remission Order.

Interpretation

 In this Order,

Canadian Patrol Frigate Project

Canadian Patrol Frigate Project means the project approved by Treasury Board Minute 789365 dated July 25, 1983 as amended by Treasury Board Minute 807287 dated December 17, 1987; (Projet de la frégate canadienne de patrouille)

facilities

facilities means the shore facilities referred to in the Canadian Patrol Frigate Project and includes the management, design and construction thereof; (installations)

frigates

frigates means the 12 patrol frigates referred to in the Canadian Patrol Frigate Project and includes the management, design and construction thereof; (frégates)

goods

goods means

  • (a) materials, components and parts that are to form part of the frigates of facilities and are used in the manufacture, construction, equipping, repair, maintenance, rebuilding, modification or conversion thereof,

  • (b) equipment and tools, and parts for equipment and tools, that are specially designed for use in testing, maintaining or operating the frigates or their parts or for training personnel to test, maintain or operate the frigates or their parts, and are so used,

  • (c) tooling and parts thereof used in the manufacture, construction, equipping, repair, maintenance, rebuilding, modification or conversion of the frigates or facilities, and

  • (d) manuals, books, literature and materials containing technical and other data, for use as an aid in

    • (i) the manufacture, construction, equipping, operation, testing, repair, maintenance, rebuilding, modification, or conversion of the frigates or facilities, or

    • (ii) the procurement of goods for the Canadian Patrol Frigate Project. (marchandises)

  • SI/88-207, s. 1.

 Subject to section 5, remission is hereby granted of the customs duties paid or payable under the Customs Tariff in respect of goods imported during the period beginning on January 1, 1983 and ending on March 31, 1998.

  • SI/88-207, s. 1.

Remission of Sales Tax

 Remission is hereby granted of the sales tax paid or payable under the Excise Tax Act on the goods for which customs duties are remitted by this Order in an amount equal to the difference between

  • (a) the amount of the sales tax paid or payable on the goods;

and

  • (b) the amount of the sales tax that would have been paid or would be payable in respect of the goods if the duty paid value used to calculate the sales tax on the goods were reduced by the amount of the remission of customs duties granted under this Order.

  • SI/88-17, s. 2(E).

Conditions

 The remission granted by this Order is subject to the following conditions:

  • (a) a claim for remission under this Order is made to the Minister of National Revenue within three years of the date of importation of the goods;

  • (b) an importer of goods provides to the Minister of National Revenue any reports that may be required for the administration of this Order; and

  • (c) an importer of goods provides such information as the Minister of National Defence and the Minister of Regional Industrial Expansion may require to establish that the provisions of any contract between the Crown and the Saint John Shipbuilding and Drydock Company Limited of Saint John, New Brunswick, in connection with the Canadian Patrol Frigate Project have been met.

 
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