Shirting Fabrics Remission Order, 1998 (SOR/98-87)

Interpretation

1 The definitions in this section apply in this Order.

finished

finished means, in respect of a fabric, that the fabric has undergone all processes required to convert it from a greige fabric into a fabric sold to a shirt manufacturer; (fini)

greige

greige means, in respect of a fabric, that the fabric has come directly from the loom and has not undergone any process required to convert it into a finished fabric and includes an unfinished fabric woven from coloured or dyed yarns; (écru)

shirting fabric

shirting fabric means a broadwoven textile fabric, other than a fabric used for interlining or interfacing, used in the manufacture of tailored collar shirts; (tissu pour chemises)

tailored collar shirt

tailored collar shirt means a man’s or boy’s fabric shirt of heading No. 62.05 of the Customs Tariff, with a collar that consists of one or more pieces of material that are cut and sewn or fused and that is designed with two pointed or round ends; (chemise à col façonné)

yarn-dyed

yarn-dyed means, in respect of a fabric, that the fabric is woven from at least one yarn that is dyed in a colour, other than the colour of the base, and is distributed in a predetermined and repetitive pattern in the warp direction, whether or not any dyed yarns have been distributed in the weft direction. (à fils teints)

Remission

2 Subject to sections 4 and 5, remission is hereby granted of the customs duties paid or payable under the schedule to the Customs Tariff to a tailored collar shirt manufacturer set out in Schedule A in respect of yarn-dyed shirting fabrics, imported into Canada by the manufacturer during the period beginning on January 1, 1998 and ending on December 31, 2004 for use in the manufacture of tailored collar shirts.

2.1 Subject to sections 4 and 5, remission is hereby granted of the customs duties paid or payable under the Customs Tariff, to a tailored collar shirt manufacturer set out in Schedule A in respect of yarn-dyed shirting fabrics, imported into Canada by the manufacturer and to a producer of finished shirting fabrics set out in Schedule B in respect of greige shirting fabrics, imported into Canada by the producer during the period beginning on January 1, 2005 and ending on December 31, 2006 for use in the manufacture of tailored collar shirts.

2.2 Subject to sections 4 and 5, remission is hereby granted of 75% of the customs duties paid or payable under the Customs Tariff, to a tailored collar shirt manufacturer set out in Schedule A in respect of yarn-dyed shirting fabrics, imported into Canada by the manufacturer and to a producer of finished shirting fabrics set out in Schedule B in respect of greige shirting fabrics, imported into Canada by the producer during the period beginning on January 1, 2007 and ending on December 31, 2007 for use in the manufacture of tailored collar shirts.

2.3 Subject to sections 4 and 5, remission is hereby granted of 50% of the customs duties paid or payable under the Customs Tariff, to a tailored collar shirt manufacturer set out in Schedule A in respect of yarn-dyed shirting fabrics, imported into Canada by the manufacturer and to a producer of finished shirting fabrics set out in Schedule B in respect of greige shirting fabrics, imported into Canada by the producer during the period beginning on January 1, 2008 and ending on December 31, 2008 for use in the manufacture of tailored collar shirts.

2.3.1 Subject to sections 4 and 5, a further remission of 25% of the customs duties paid or payable under the Customs Tariff is hereby granted to a tailored collar shirt manufacturer set out in Schedule A in respect of yarn-dyed shirting fabrics, imported into Canada by the manufacturer and to a producer of finished shirting fabrics set out in Schedule B in respect of greige shirting fabrics, imported into Canada by the producer during the period beginning on January 1, 2008 and ending on December 31, 2008 for use in the manufacture of tailored collar shirts.

2.4 Subject to sections 4 and 5, remission is hereby granted of 75% of the customs duties paid or payable under the Customs Tariff, to a tailored collar shirt manufacturer set out in Schedule A in respect of yarn-dyed shirting fabrics, imported into Canada by the manufacturer and to a producer of finished shirting fabrics set out in Schedule B in respect of greige shirting fabrics, imported into Canada by the producer during the period beginning on January 1, 2009 and ending on December 31, 2009 for use in the manufacture of tailored collar shirts.

2.5 Subject to sections 4 and 5, remission is hereby granted of 50% of the customs duties paid or payable under the Customs Tariff, to a tailored collar shirt manufacturer set out in Schedule A in respect of yarn-dyed shirting fabrics, imported into Canada by the manufacturer and to a producer of finished shirting fabrics set out in Schedule B in respect of greige shirting fabrics, imported into Canada by the producer during the period beginning on January 1, 2010 and ending on December 31, 2010 for use in the manufacture of tailored collar shirts.

2.6 Subject to sections 4 and 5, remission is hereby granted of 50% of the customs duties paid or payable under the Customs Tariff, to a tailored collar shirt manufacturer set out in Schedule A in respect of yarn-dyed shirting fabrics, imported into Canada by the manufacturer and to a producer of finished shirting fabrics set out in Schedule B in respect of greige shirting fabrics, imported into Canada by the producer during the period beginning on January 1, 2011 and ending on December 31, 2011 for use in the manufacture of tailored collar shirts.

2.7 Subject to sections 4 and 5, remission is hereby granted of 50% of the customs duties paid or payable under the Customs Tariff, to a tailored collar shirt manufacturer set out in Schedule A in respect of yarn-dyed shirting fabrics, imported into Canada by the manufacturer and to a producer of finished shirting fabrics set out in Schedule B in respect of greige shirting fabrics, imported into Canada by the producer during the period beginning on January 1, 2012 and ending on December 31, 2012 for use in the manufacture of tailor collared shirts.

3 Subject to sections 4 and 5, remission is hereby granted of the customs duties paid or payable under the schedule to the Customs Tariff to a producer of finished shirting fabrics set out in Schedule B in respect of greige and finished shirting fabrics, imported into Canada by the producer during the period beginning on January 1, 1998 and ending on December 31, 2004 for use in the manufacture of tailored collar shirts.

4 The remission granted under this Order in respect of imports during any calendar year shall not exceed the total amount of customs duties remitted to the producer under the Shirting Fabrics Remission Order, 1988 in respect of greige or yarn-dyed shirting fabrics imported during 1995.

5 Remission is granted on condition that a claim for remission is made to the Minister of National Revenue within five years after the day on which the finished and greige shirting fabrics are imported into Canada.

Coming into Force

6 This Order comes into effect on December 29, 1997.