Order Respecting the Remission of Customs Duty and Sales Tax on Ballet Shoes
2 Remission is hereby granted of all customs duties paid or payable under the Customs Tariff on ballet shoes of the type commonly known as pointe shoes or block toe shoes imported during the period commencing July 1, 1970 and ending June 30, 1988, by or for resale to the National Ballet School, Toronto, the George Brown School of Dance, Toronto, and the Quinte Dance Centre, Belleville, Ontario, for the use of their students, or by or for resale to the National Ballet Guild of Canada, Toronto, les Grands Ballets Canadiens, Montreal, the Royal Winnipeg Ballet, Winnipeg, the Theatre Ballet of Canada, Ottawa, Ballet British Columbia, Vancouver, the Alberta Ballet Company, Edmonton, la Compagnie de danse Eddy Toussaint, Montreal and the Goh Ballet Company, Vancouver, for the use of professional dancers in their employ.
- SI/78-153, s. 1
- SI/80-155, s. 1
- SI/81-35, s. 1
- SI/83-89, s. 1
- SI/87-243, s. 1
3 Remission is hereby granted of the sales tax paid or payable under the Excise Tax Act on the ballet shoes in respect of which customs duties are remitted by this Order in an amount equal to the amount of the difference between the sales tax calculated on the duty-paid value of the shoes and the sales tax calculated on the value for duty of the shoes.
- Date modified: