Demonstration Aircraft Remission Order (C.R.C., c. 756)

Short Title

1 This Order may be cited as the Demonstration Aircraft Remission Order.

Interpretation

2 In this Order, “aircraft” includes helicopters.

Remission of Sales Tax

3 Subject to section 4, remission is hereby granted of the sales tax payable under the Excise Tax Act on any aircraft manufactured in Canada at the time of its first use in Canada.

Conditions

4 The remission referred to in section 3 is granted on condition that

• (a) the aircraft is used only by the manufacturer of the aircraft for the purpose of demonstrating the aircraft to prospective customers of the manufacturer;

• (b) the manufacturer keeps complete records of the use of the aircraft; and

• (c) the manufacturer produces the records for inspection when requested to do so by an officer of the Department of National Revenue administering or enforcing the Excise Tax Act.

5 and 6 [Revoked, SI/86-58, s. 1]