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

Regulations are current to 2014-09-29

American Bases in Newfoundland Remission Order, 1990

SI/91-11

FINANCIAL ADMINISTRATION ACT

Registration 1991-01-30

Order Respecting the Remission of Duties, Including the Tax Imposed under Division III of Part IX of the Excise Tax Act, the Taxes Imposed under any other Division of Part IX and under any other Part of that Act and the Duties Imposed under the Excise Act, Paid or Payable on Goods, Real Property or Services for Use at American Bases in Newfoundland

P.C. 1990-2850  1990-12-21

His Excellency the Governor General in Council, considering that it is in the public interest, on the recommendation of the Minister of National Revenue and the Treasury Board, pursuant to section 23 of the Financial Administration Act, is pleased hereby to make the annexed Order respecting the remission of duties, including the tax imposed under Division III of Part IX of the Excise Tax Act, the taxes imposed under any other division of Part IX and under any other Part of that Act and the duties imposed under the Excise Act, paid or payable on goods, real property or services for use at American bases in Newfoundland.

SHORT TITLE

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

INTERPRETATION

 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

 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.