Marginal note:Effective date

14. Subject to a postponement under subsection 16(1), a modification or revocation of an advance ruling is effective on the date on which the modification or revocation is issued or on such later date as may be specified in the notice given under section 15.

Marginal note:Notice

15. An officer shall give notice in writing of any modification or revocation of an advance ruling and of the effective date of the modification or revocation to the person to whom the advance ruling was given.

Marginal note:Postponement

• 16. (1) An officer shall postpone the effective date of a modification or revocation of an advance ruling for a period not exceeding 90 days where the person to whom the advance ruling was given demonstrates that the person has relied in good faith on that advance ruling to the person's detriment.

• Marginal note:Notice

  (2) An officer shall give, in writing, to the person to whom the advance ruling was given, notice of any postponement made under subsection (1).

17. The definition “advance ruling” in section 1 of the Free Trade Agreement Advance Rulings RegulationsFootnote ¹ is replaced by the following:

“advance ruling”

“advance ruling” means an advance ruling given under paragraph 43.1(1)(a) or (b) of the Act. (décision anticipée)

• Return to footnote ¹SOR/97-72; SOR/97-331

Marginal note:Coming into force

18. These Regulations are deemed to have come into force on April 1, 2003.