United States Diplomatic and Consular Staff Remission Order (SI/86-41)

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United States Diplomatic and Consular Staff Remission Order

SI/86-41

FINANCIAL ADMINISTRATION ACT

Registration 1986-04-02

Order Respecting the Remission of Customs Duties Imposed Under the Customs Tariff and Taxes Imposed Under Division III of Part IX and Under any Other Part of the Excise Tax Act on Articles Imported by Members of the United States Diplomatic and Consular Administrative and Technical Staff in Canada for Their Personal Use and the Use of Their Families

P.C. 1986-684 1986-03-20

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 17Footnote * of the Financial Administration Act, to make the annexed Order respecting the remission of customs duty and sales and excise taxes on articles imported by members of the United States diplomatic and consular administrative and technical staff in Canada for their personal use and the use of their families.

Short Title

 This Order may be cited as the United States Diplomatic and Consular Staff Remission Order.

Interpretation

 In this Order, importer means a member of the United States diplomatic and consular administrative and technical staff in Canada who imports one or more articles into Canada. (importateur)

Remission

 Subject to section 4, remission is hereby granted of the customs duties paid or payable under the Customs Tariff and the taxes paid or payable under Division III of Part IX and under any other Part of the Excise Tax Act on articles imported by an importer for the importer’s personal use or the use of the importer’s family.

  • SI/88-17, s. 2;
  • SI/91-12, s. 2.

Conditions

 The remission granted under section 3 is on condition that

  • (a) the article was imported on or after September 1, 1985;

  • (b) the appropriate application in respect of the article is made by the importer under section 5 or 6 of the Customs Diplomatic Privileges Regulations and the application is approved by or in the name of the Ambassador of the United States to Canada; and

  • (c) a claim for remission is made by the importer to the Minister of National Revenue within two years after the date of importation of the article into Canada.

  • SI/88-17, s. 2(E);
  • SI/92-203, s. 2.

Disposition of Articles

  •  (1) No customs duties imposed under the Customs Tariff and no taxes imposed under Division III of Part IX or under any other Part of the Excise Tax Act are payable on the disposition of

    • (a) an article, other than a motor vehicle, in respect of which remission has been granted under section 3, where the article has been in the possession of and used by an importer in Canada for the one-year period following its importation; and

    • (b) a motor vehicle in respect of which remission has been granted under section 3, where the vehicle has been in the possession of and used by an importer in Canada for the two-year period following its importation.

  • (2) Paragraph (1)(b) applies in respect of the disposition of a motor vehicle the importer of which dies or is transferred from Canada before the expiration of the two-year period referred to therein.

  • SI/88-17, s. 2(E);
  • SI/91-12, s. 2.
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