Low Level Air Defence System Remission Order (SI/87-152)

Regulations are current to 2017-10-13

Low Level Air Defence System Remission Order

SI/87-152

FINANCIAL ADMINISTRATION ACT

Registration 1987-08-19

Order Respecting the Remission of the Customs Duties and the Partial Remission of the Sales Tax Paid or Payable on Defence Supplies Imported into Canada as Part of or for Use in the Manufacture of a Low Level Air Defence System

P.C. 1987-1534 1987-07-30

Her Excellency the Governor General in Council, considering that it is in the public interest, is pleased hereby, on the recommendation of the Minister of National Revenue and the Treasury Board, pursuant to section 17Footnote * of the Financial Administration Act, to make the annexed Order respecting the remission of the customs duty and the partial remission of the sales tax paid or payable on defence supplies imported into Canada as part of or for use in the manufacture of a Low Level Air Defence System.

Short Title

 This Order may be cited as the Low Level Air Defence System Remission Order.

Interpretation

 In this Order,

defence supplies

defence supplies has the same meaning as in the Defence Production Act; (approvisionnements de défense)

Low Level Air Defence System

Low Level Air Defence System includes a missile system mounted on an armoured personnel carrier, 35 mm twin guns, and a skyguard radar and fire control unit. (système de défense aérienne à basse altitude)

Remission of Customs Duties

[SI/88-165, s. 2(E)]

 Subject to section 5, remission is hereby granted of the customs duties paid or payable under the Customs Tariff in respect of defence supplies that are imported during the period commencing on April 1, 1986 and terminating on April 1, 1995, by Werkzeugmaschinenfabrik Oerlikon-Buehrle AG or Oerlikon Aerospace Inc. or by the agents or subcontractors of those companies and that are part of, or are used in the manufacture of, a Low Level Air Defence System pursuant to a contract with the Department of National Defence.

  • SI/88-165, s. 1.

Remission of Sales Tax

 Subject to section 5, partial remission is hereby granted of the sales tax paid or payable under the Excise Tax Act on the defence supplies in respect of which customs duties are remitted under section 3, in an amount equal to the difference between

  • (a) the amount of sales tax paid or payable in respect of the defence supplies; and

  • (b) the amount of sales tax that would have been paid or that would have been payable in respect of the defence supplies if the duty paid value used to calculate the sales tax paid or payable in respect of the defence supplies had been reduced by the amount of the customs duties remitted under section 3.

  • SI/88-165, s. 2(E).

Conditions

 Remission is granted under sections 3 and 4 on condition that

  • (a) an application for remission is made to the Minister of National Revenue within two years after the date that the defence supplies receive customs clearance;

  • (b) the Minister of Supply and Services certifies that the supplies are defence supplies; and

  • (c) the application is accompanied by such other evidence as is necessary to demonstrate to the Minister of National Revenue that the applicant is entitled to the remission.

 
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