Free Trade Agreement Advance Rulings Regulations (SOR/97-72)

Regulations are current to 2014-12-08 and last amended on 2014-11-28. Previous Versions

 [Repealed, SOR/97-331, s. 10]

Notice of Modification or Revocation

 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.

Effective Date of Modification or Revocation

 A modification or revocation of an advance ruling shall be effective

  • (a) on the date on which the modification or revocation is issued; or

  • (b) on such later date as may be specified in the notice given under section 16.

Application of Modification or Revocation

  •  (1) Subject to subsection (2), a modification or revocation of an advance ruling shall apply to goods that are the subject of the advance ruling and are imported on or after the effective date of the modification or revocation.

  • (2) A modification or revocation of an advance ruling shall apply to goods that are the subject of the advance ruling and are imported before the effective date of the modification or revocation where the modification or revocation is

    • (a) to the detriment of the person to whom the advance ruling was given and that person has not acted in accordance with the terms and conditions of the advance ruling; or

    • (b) to the benefit of the person to whom the advance ruling was given.

Postponement of Effective Date

  •  (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 to the person's detriment on that advance ruling.

  • (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).

REPEAL

 The NAFTA Advance Rulings RegulationsFootnote 1 are repealed.

COMING INTO FORCE

Footnote * These Regulations come into force on the day on which section 33 of the Canada-Israel Free Trade Agreement Implementation Act, being chapter 33 of the Statutes of Canada, 1996, comes into force.