Customs Drawback on Toy Skins Regulations (SOR/80-337)

6 No drawback shall be paid under these Regulations in respect of a drawback period of a manufacturer if the manufacturer’s total consumption in square metres of Canadian fabrics in the manufacture of stuffed toys during the period is less than its total consumption in square meters of Canadian fabrics in the manufacture of stuffed toys during the corresponding period in the calendar year 1978 or, where the manufacturer did not manufacture stuffed toys during 1978, the corresponding period of the first year subsequent to 1978 during which the manufacturer manufactured stuffed toys in Canada.