FIFA Men's U-20 World Cup Canada 2007 Remission Order (SOR/2007-49)

• 4. (1) Remission is hereby granted of the customs duties and a portion of the goods and services tax paid or payable

  • (a) on goods for display, including apparatus and equipment to display those goods, imported temporarily into Canada by the CSA or a foreign corporation, or their agent or representative, for use exclusively in connection with the U-20 World Cup; and

  • (b) on equipment, imported temporarily into Canada by the CSA or a foreign corporation, or their agent or representative, for use exclusively in connection with the U-20 World Cup.

• (2) The portion of the goods and services tax remitted under subsection (1) is equal to the difference between

  • (a) the amount of the goods and services tax paid or payable on the value of the goods; and

  • (b) the amount of the goods and services tax payable on 1/60 of the value of the goods for each month or portion of a month that the goods remain in Canada.

5. Remission is hereby granted of the customs duties paid or payable on goods imported into Canada by a media rights holder, a sponsor, a supplier, FIFA or the agent or representative of any of them, if the goods have a unit value of $60 or less and are for free distribution at the U-20 World Cup.

6. Remission is hereby granted of the customs duties, the excise taxes and the goods and services tax paid or payable on goods that are imported into Canada by a U-20 World Cup family member if the goods have a unit value of $60 or less and are for distribution as gifts or awards to

• (a) another U-20 World Cup family member;

• (b) an agent or representative of the CSA;

• (c) a resident of Canada participating in the U-20 World Cup; or

• (d) a resident of Canada acting in an official capacity in connection with the U-20 World Cup.

7. Remission is hereby granted of the customs duties paid or payable on athletic equipment imported into Canada by the CSA if the athletic equipment is

• (a) certified by FIFA as complying with the international competition standards applicable to soccer and as being required by an athlete exclusively for the purpose of training or competing in the U-20 World Cup;

• (b) at the conclusion of the U-20 World Cup, donated to a not-for-profit sport club, a sport federation, a registered charity, an educational or other public institution or a municipality, town or city; and

• (c) not sold or otherwise disposed of within two years after importation.

8.  Remission is hereby granted of the customs duties paid or payable on clothing imported into Canada where the clothing is

• (a) donated to the CSA by a sponsor or supplier;

• (b) provided free of charge to CSA volunteers to be worn as uniforms when undertaking their official volunteer duties in connection with the U-20 World Cup; and

• (c) kept by the individual volunteer recipients following the U-20 World Cup.