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Machinery Sales Tax Remission Order (C.R.C., c. 797)

Regulations are current to 2022-06-20

Machinery Sales Tax Remission Order

C.R.C., c. 797


Order Respecting the Remission of Sales Tax on Machinery on which Customs Duties are Remitted Pursuant to Certain Tariff Items

Short Title

 This Order may be cited as the Machinery Sales Tax Remission Order.

  • SI/88-17, s. 2

Remission of Sales Tax

 Remission is hereby granted of sales tax paid or payable under the Excise Tax Act on goods

  • (a) in respect of which customs duties have been remitted in accordance with orders made after November 5, 1980, pursuant to tariff items 42700-1, 42700-2, 42700-3, 42700-4, 42700-5, 42700-9, 42700-10, 42700-11, 42700-12, 42700-13, 42700-14, 42700-15, 42700-16, 42701-1, 42701-2 or 42701-3 of Schedule II to the Customs Tariff, R.S.C. 1985, c. C-54, which orders continue in force under section 133 of the Customs Tariff, R.S., c. 41 (3rd Supp.), and

  • (b) that are released and accounted for under the Customs Act on or after November 5, 1980,

in an amount equal to the difference between the amount of sales tax paid or payable on the goods and the amount of sales tax that would be payable in respect of the goods if the duty paid value used to calculate the sales tax on the goods were reduced by the amount of the remission of customs duties granted under this Order.

  • SI/88-17, s. 2
  • SI/92-203, s. 2
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