Exposed and Processed Film and Recorded Video Tape Remission Order (C.R.C., c. 763)

4 Subject to sections 6 and 7, remission is hereby granted of the tax imposed under Division III of Part IX of the Excise Tax Act, paid or payable on importation into Canada of commercial Canadian film or commercial Canadian video tape if

• (a) the film was exposed but not developed or processed abroad except to the extent necessary for testing the quality of the exposed film;

• (b) subject to section 5, the exposing of the film referred to in paragraph (a) or the recording of the tape was carried out solely by a resident or residents using only Canadian equipment; and

• (c) the export from Canada of the film or video tape is verified by

  • (i) a copy of the Canada Customs Export Report form completed in respect of the film or video tape certified by the chief officer of customs at the customs office where the goods were exported from Canada and bearing the notation thereon “not subject to drawback” or “non admissible au drawback”,

  • (ii) customs accounting documents authenticated by an officer employed in the administration or enforcement of customs in the country to which the film or video tape was exported, or

  • (iii) a copy of the shipping documents confirming the exportation of the film or video tape.