SI/2025-6020255

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202510

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CUSTOMS TARIFFUnited States Surtax Remission Order (Motor Vehicles 2025)P.C.2025-46520254

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Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, makes the annexed United States Surtax Remission Order (Motor Vehicles 2025) under section 115a of the Customs Tariffb.aS.C. 2005, c. 38, par. 145(2)(j)bS.C. 1997, c. 36Definitions

Definitions1The following definitions apply in this Order.importer means a person with a business number that is set out in column 1 of the schedule. (importateur)schedule means the schedule to this Order that has been approved by the Governor in Council but cannot be published for reasons of confidentiality. (annexe)SI/2025-104, s. 1

Remission and Conditions

Remission granted2(1)Remission is granted to importers of surtaxes paid or payable under subsection 2(2) of the United States Surtax Order (Motor Vehicles 2025).Number of motor vehicles(2)The remission is granted in respect of the number of motor vehicles set out in column 2 of the schedule that corresponds with the business number of the importer that makes a claim for remission.

Conditions3The remission is granted on the following conditions:(a)the motor vehicle is imported on or after April 9, 2025 and not later than April 8, 2026;(b)the importer makes a claim for remission to the Minister of Public Safety and Emergency Preparedness within two years after the date of importation;(c)the importer provides the Minister and the Minister of Industry with any information that may be requested by either Minister respecting the importing into Canada and sale in Canada of motor vehicles manufactured in the United States;(d)the importer also provides those Ministers with any information that may be requested by either Minister respecting the manufacture of motor vehicles in Canada and the goods that originate in Canada that are used in the manufacture of those motor vehicles;(e)in the case of an importer that has reduced or paused its manufacturing in Canada because of factory retooling, the importer restarts manufacturing in accordance with the requirements established by the Minister and the Minister of Industry;(f)no other claim for relief of the surtax has been granted under the Customs Tariff in respect of the motor vehicle.

Coming into Force

Day made4This Order comes into force on the day on which it is made.

RELATED PROVISIONS — SI/2025-105

Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, replaces the schedule, as defined in section 1 of the United States Surtax Remission Order (Motor Vehicles 2025)a with an unpublished schedule under section 115b of the Customs Tariffc.aSI/2025-60bS.C. 2005, c. 38, par. 145(2)(j)cS.C. 1997, c. 36

SI/2025-1042025-10-23