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• 6 (1) Remission is granted pursuant to section 4 on the condition that the scientific equipment, spare parts and tools are

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  • (b) used exclusively by the scientific or exploratory expedition in conducting field studies in Canada; and

• (2) The Minister may extend the two-year period referred to in subparagraph (1)(c)(i) by one or more periods, not exceeding two years each, where the importer has presented evidence indicating that the extension is necessary to allow the scientific or exploratory expedition to complete its field studies in Canada.

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4 Subject to section 6, remission is hereby granted of the taxes imposed under Division III of Part IX of the Act and under any other Part of the Act paid or payable on scientific equipment, spare parts of scientific equipment and tools imported on or after January 1, 1991, by a scientific or exploratory expedition for use in conducting field studies in Canada.

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3 Remission is hereby granted of the taxes imposed under Division III of Part IX of the Act and under any other Part of the Act paid or payable on foodstuffs and other consumable goods, other than alcoholic beverages and tobacco products, imported on or after January 1, 1991, by a scientific or exploratory expedition for its exclusive use while conducting field studies in Canada.

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2 In this Order,

scientific or exploratory expedition

scientific or exploratory expedition means an expedition

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• (c) the sponsors of which have undertaken to make available to the Government of Canada all of the information obtained in Canada as a result of the expedition’s field studies; (expédition scientifique ou explorative)

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