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3 The following goods are exempt from the six-month ownership, possession or use requirements set out in tariff item No. 9805.00.00 of the Customs Tariff:

• [...]

• (f) goods acquired as replacements for goods that, but for their loss or destruction as the result of fire, theft, accident or other unforeseen contingency, would have been classified under tariff item No. 9805.00.00 of the Customs Tariff, on condition that

  • (i) the goods acquired as replacements are of a similar class and approximately of the same value as the goods they replaced,

  • (ii) the goods acquired as replacements were owned by, in the possession of, and used by a person prior to the person’s return to Canada, and

  • (iii) evidence is produced at the time the goods are accounted for under section 32 of the Customs Act that the goods they replaced were lost or destroyed as the result of fire, theft, accident or other unforeseen contingency.

[...]

3 The following goods are exempt from the six-month ownership, possession or use requirements set out in tariff item No. 9805.00.00 of the Customs Tariff:

• [...]

• (f) goods acquired as replacements for goods that, but for their loss or destruction as the result of fire, theft, accident or other unforeseen contingency, would have been classified under tariff item No. 9805.00.00 of the Customs Tariff, on condition that

  • (i) the goods acquired as replacements are of a similar class and approximately of the same value as the goods they replaced,

  • (ii) the goods acquired as replacements were owned by, in the possession of, and used by a person prior to the person’s return to Canada, and

  • (iii) evidence is produced at the time the goods are accounted for under section 32 of the Customs Act that the goods they replaced were lost or destroyed as the result of fire, theft, accident or other unforeseen contingency.

[...]

2 In this Order,

wedding presents

wedding presents means goods of a non-commercial nature received by a person as personal gifts in consideration of that person’s recent marriage or the anticipated marriage of that person within three months of the person’s return to Canada. (cadeaux de noces)

1 This Order may be cited as the Tariff Item No. 9805.00.00 Exemption Order.

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