Charitable Food Donations Anti-dumping and Countervailing Duty Remission Order (SOR/98-536)

Definition

1 In this Order, food means food for human consumption but does not include alcoholic beverages or spirits.

Remission

2 Subject to section 3, remission is hereby granted of all anti-dumping and countervailing duties paid or payable under the Special Import Measures Act on food donated by a non-resident of Canada to a “registered charity”, within the meaning of subsection 248(1) of the Income Tax Act.

Conditions

3 Remission is granted on condition that:

• (a) the food is imported into Canada on or after the day on which this Order comes into force;

• (b) the registered charity is the importer of the food;

• (c) the food is for charitable distribution in Canada;

• (d) the food is not for sale in Canada; and

• (e) a claim for remission is made to the Minister of National Revenue within two years after the date on which the food is accounted for under section 32 of the Customs Act.

Coming into Force

4 This Order comes into force on the day on which it is registered.