Pet Food for Testing Remission Order (SI/86-61)

Regulations are current to 2017-09-27

Pet Food for Testing Remission Order

SI/86-61

FINANCIAL ADMINISTRATION ACT

Registration 1986-04-30

Order Respecting the Remission of Customs Duties and Sales Tax on Pet Food Imported for Testing

P.C. 1986-963 1986-04-17

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, pursuant to section 17Footnote * of the Financial Administration Act, to make the annexed Order respecting the remission of customs duty and sales tax on pet food imported for testing.

Short Title

 This Order may be cited as the Pet Food for Testing Remission Order.

Remission of Customs Duties

[SI/88-17, s. 2(E)]

 Subject to section 4, remission is hereby granted of the customs duties paid or payable under the Customs Tariff on pet food imported for the purpose of testing its palatability and nutritional adequacy on animals.

  • SI/88-17, s. 2.

Remission of Sales Tax

 Subject to section 4, remission is hereby granted of the sales tax paid or payable under the Excise Tax Act on the goods for which customs duties is remitted pursuant to section 2, in an amount equal to the difference between

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

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

  • SI/88-17, s. 2(E).

Conditions

 The remission referred to in sections 2 and 3 is granted on condition that a claim for remission is made to the Minister of National Revenue within two years after the date of importation of the goods in respect of which remission is claimed.

 
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