42 These Regulations come into force on January 1, 1998.
1 The definitions in this section apply in these Regulations.
competent authority means an official of the Government of Canada, an official of any municipal or provincial government, an insurance adjuster or a marine surveyor whose duties include the examination or inspection of goods that are the subject of a refund under these Regulations. (autorité compétente)
qualified appraiser means a person who is qualified by virtue of their experience, business, occupation or profession to appraise goods that are the subject of a refund under these Regulations and to estimate their loss in value. (appréciateur qualifié)