1 These Regulations may be cited as the New Motor Vehicles Exported Drawback Regulations.
5 (1) A claim for a drawback pursuant to these Regulations shall be made in duplicate, in such form as the Minister may prescribe, by
[...]
(2) A claim for drawback under section 3 shall be filed at a customs office subsequent to the exportation of the motor vehicle in respect of which the drawback is claimed and shall be accompanied by
(a) a waiver of rights in respect of any duties and taxes from any person who, pursuant to these Regulations or under or pursuant to the Customs Act, the Excise Tax Act or the Financial Administration Act, would be entitled to claim a drawback, refund or remission in respect of those duties and taxes; and
(3) Where any document referred to in paragraph (2)(b) is not available, a claim for drawback pursuant to these Regulations may be accompanied by information equivalent to the information that would have been shown on the document if it were available.
3 Subject to these Regulations, on the exportation from Canada of a new motor vehicle, the Minister shall authorize the payment of a drawback of the customs duty, sales and excise taxes paid on or in respect of
2 In these Regulations,
