15. [Repealed, SOR/97-331, s. 10]

16. 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.

17. 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.

• 18. (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.

• 19. (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).

20. The NAFTA Advance Rulings Regulations Footnote ¹ are repealed.

• Return to footnote ¹SOR/93-552

21. 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.