FINANCIAL ADMINISTRATION ACTGoods for Emergency Use Remission OrderOrder Respecting the Remission of Taxes Imposed Under Division III of Part IX and Under any Other Part of the Excise Tax Act on Goods for Use in Cases of EmergencyShort TitleThis Order may be cited as the Goods for Emergency Use Remission Order.InterpretationIn this Order, emergency means an urgent and critical situation of a temporary nature thatis of such proportions or nature as to exceed the capacity or authority of a province or municipality to deal with it;is caused by an actual or imminentfire, flood, drought, storm, earthquake or other natural phenomenon,disease in human beings, animals or plants,accident or pollution, oract of sabotage or terrorism; andresults or may result indanger to the lives, health or safety of individuals,danger to property,social disruption, ora breakdown in the flow of essential goods, services or resources. (urgence)SI/91-8, s. 2; SI/93-157, s. 1RemissionSubject to section 3, remission is hereby granted of all taxes payable under Division III of Part IX and under any other Part of the Excise Tax Act on goods that are temporarily imported into Canada that are required for an emergency.SI/88-18, s. 2(E); SI/91-8, s. 2; SI/98-14, s. 2All goods on which remission is granted pursuant to section 2, except goods that are consumed or destroyed during the emergency referred to in that section shall, when they are no longer required, be exported from Canada.