Visiting Forces (Part IX of the Excise Tax Act) Remission Order

SI/92-210

FINANCIAL ADMINISTRATION ACT

Registration 1992-12-16

Order Respecting the Remission of the Tax Imposed under Part IX of the Excise Tax Act, Paid or Payable on the Domestic Supply of Tangible Personal Property, Real Property or Services for Use by Visiting Forces

P.C. 1992-2399  1992-11-19

His Excellency the Governor General in Council, considering that it is in the public interest to do so, is pleased hereby, on the recommendation of the Minister of National Revenue and the Minister of Finance, pursuant to subsection 23(2)Footnote * of the Financial Administration Act, to make the annexed Order respecting the remission of the tax imposed under Part IX of the Excise Tax Act, paid or payable on the domestic supply of tangible personal property, real property or services for use by visiting forces.

SHORT TITLE

 This Order may be cited as the Visiting Forces (Part IX of the Excise Tax Act) Remission Order.

INTERPRETATION

 In this Order,

“fiscal year”

“fiscal year” means the period beginning on April 1 in one calendar year and ending on March 31 in the next calendar year; (exercice)

“real property”

“real property” has the same meaning as in subsection 123(1) of the Excise Tax Act; (immeuble)

“service”

“service” has the same meaning as in subsection 123(1) of the Excise Tax Act; (service)

“supply”

“supply” has the same meaning as in subsection 123(1) of the Excise Tax Act; (fourniture)

“tax”

“tax” means the tax imposed under Division II of Part IX of the Excise Tax Act; (taxe)

“visiting force”

“visiting force” has the same meaning as in section 2 of the Visiting Forces Act, but does not include any member of a visiting force or any civilian personnel designated as a civilian component of a visiting force. (force étrangère présente au Canada)

REMISSION

 Subject to section 4, remission is hereby granted of the tax paid or payable on or after January 1, 1991 in respect of a supply of tangible personal property, real property or a service made to a visiting force for official use.

CONDITIONS

 Remission is granted on condition that

  • (a) in respect of a supply other than a supply made by the Department of National Defence or the Canadian Commercial Corporation, the visiting force submits a claim in writing to the Minister of National Revenue

    • (i) where the claim is in respect of a supply made on or after the date of the coming into force of this subparagraph, within two years after the date on which the supply is made, and

    • (ii) in any other case, within four years after the date on which the supply is made;

  • (b) in respect of a claim submitted in accordance with paragraph (a), the visiting force provides, at the time the claim is submitted, the original or a certified true copy of an invoice substantiating the amount of tax paid in respect of the supply; and

  • (c) the visiting force provides the Minister of National Revenue with a complete report of the total amount of tax remitted to the force during the preceding fiscal year, not later than April 30 following that fiscal year.

  • SI/99-6, s. 1.