American Bases in Newfoundland Remission Order, 1990 (SI/91-11)

Short Title

1 This Order may be cited as the American Bases in Newfoundland Remission Order, 1990.

Interpretation

2 In this Order,

Act

Act means the Excise Tax Act; (Loi)

duties

duties has the same meaning as in section 2 of the Customs Act; (droits)

Minister

Minister means the Minister of National Revenue; (ministre)

real property

real property has the same meaning as in section 123 of the Act; (immeuble)

service

service has the same meaning as in section 123 of the Act; (service)

supply

supply has the same meaning as in section 123 of the Act. (fourniture)

Remission

3 Subject to section 4, remission is hereby granted of the duties, including the tax imposed under Division III of Part IX of the Act, the taxes imposed under any other division of Part IX and under any other Part of the Act and the duties imposed under the Excise Act, paid or payable on the supply, the importation into Canada or the purchase in Canada, of the following:

• (a) goods, real property or services for use in the construction, maintenance, operation or defence of American bases in Newfoundland;

• (b) goods for use or consumption, or services for use, aboard American public vessels of the Army, Navy, Coast Guard or Coast and Geodetic Surveys assigned to American bases in Newfoundland;

• (c) goods, real property or services for the use of establishments that are at American bases in Newfoundland and under the control of the Government of the United States, which establishments are known as Post Exchanges, Ships’ Service Stores, Commissary Stores or Service Clubs;

• (d) goods or services for supply at establishments referred to in paragraph (c) to

  • (i) members of the United States Forces,

  • (ii) civilian employees of the United States who are nationals of the United States and employed in connection with American bases in Newfoundland, or

  • (iii) members of the family of a person referred to in subparagraph (i) or (ii) who reside with that person and who are not engaged in any business or occupation in Newfoundland; and

• (e) the personal belongings and household effects of persons referred to in paragraph (d) and of contractors and their employees who are nationals of the United States engaged in the construction, maintenance or operation of American bases in Newfoundland and present in Newfoundland by reason only of that engagement.

Conditions

4 Remission is granted pursuant to section 3 on condition that

• (a) the Government of the United States provide such information to the Minister as may be required for the administration of this Order;

• (b) in the case of goods described in paragraph 3(c), (d) or (e), administrative measures are taken by the American authorities to prevent the subsequent supply of those goods by establishments or persons mentioned in paragraph 3(c), (d) or (e) to persons who are not mentioned in paragraph 3(d) or (e);

• (c) a claim for remission of the duties, including the tax imposed under Division III of Part IX of the Act, on imported goods is made to the Minister within two years after the final accounting for the goods under section 32 of the Customs Act; and

• (d) a claim for remission of any tax referred to in section 3, other than the duties referred to in paragraph (c), is made to the Minister within two years after the purchase or supply, as the case may be, is made.