Printed Material for Foreign Carriers Remission Order, 1995 (SOR/95-360)

Short Title

1 This Order may be cited as the Printed Material for Foreign Carriers Remission Order, 1995.

Interpretation

2 In this Order,

printed material

printed material means the goods described in the annexed schedule; (imprimé)

foreign carrier

foreign carrier means an airline registered in a foreign country; (transporteur étranger)

Canadian carrier

Canadian carrier means an airline registered in Canada. (transporteur Canadien)

Remission

3 Remission is hereby granted of the tax paid or payable under Division III of Part IX of the Excise Tax Act on printed material imported into Canada by or on behalf of a foreign carrier for use exclusively in the promotion and operation of air services provided by that carrier on condition that, at the time of importation, the country of the foreign carrier grants a similar privilege to Canadian carriers.