Order Respecting the Remission of a Portion of the Customs Duties and Sales Tax Paid or Payable in Respect of Certain Vessels that are Temporarily Imported into Canada
P.C. 1995-1971 1995-11-23
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, pursuant to subsection 23(2)Footnote * of the Financial Administration Act, to make the annexed Order respecting the remission of a portion of the customs duties and sales tax paid or payable in respect of certain vessels that are temporarily imported into Canada.
Return to footnote *S.C. 1991, c. 24, s. 7(2)
1. This Order may be cited as the Temporary Importation of Vessels Remission Order, No. 9.
2. Subject to section 3, remission is hereby granted to the importer set out in column I of an item of the schedule of an amount equal to the difference between
(a) the total amount of the customs duties paid or payable under the Customs Tariff and the sales tax paid or payable under the Excise Tax Act in respect of the vessel set out in column II of that item, which was imported into Canada for the period set out in column III of that item, and
(b) one one-hundred-and-twentieth of the amount referred to in paragraph (a) for each month or part of a month that the vessel remains in Canada.
3. Remission is granted under section 2 on condition that
(a) where the vessel is
(i) a Canadian-registered vessel, no suitable Canadian-registered and Canadian-built or Canadian-registered vessel in respect of which the customs duties and sales tax are paid is available to perform the service that the vessel is required to perform, or
(ii) a foreign-registered vessel, no suitable Canadian-registered vessel is available to perform the service that the vessel is required to perform;
(b) the vessel is exported or, where the vessel is a vessel in respect of which conditional exemption from customs duties under the Customs and Excise Offshore Application Act applies, removed beyond the territorial sea of Canada before the end of the temporary importation period set out in column III of an item of the schedule;
(c) where the vessel is exported, the exporter submits proof of the export to the Deputy Minister of National Revenue; and
(d) where the vessel is re-admitted into Canada and no remission order respecting the temporary importation of vessels or regulation made under the Customs Tariff applies in respect of the vessel, the customs duties that are paid or payable under the Customs Tariff and sales tax that is paid or payable under the Excise Tax Act are calculated without deducting
(i) the amount of customs duties and sales tax paid, as set out in column IV of an item of the schedule,
(ii) the amount of customs duties and sales tax remitted, as set out in column V of an item of the schedule, or
(iii) the amount of customs duties and sales tax paid or payable in respect of which any remission order respecting the temporary importation of vessels applies.
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