United States Surtax Remission Order (Motor Vehicles 2025) (SI/2025-60)

Definitions

Marginal note:Definitions

1 The following definitions apply in this Order.

importer

importer means a person with a business number that is set out in column 1 of the schedule. (importateur)

schedule

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)

Remission and Conditions

Marginal note:Remission granted

• 2 (1) Remission is granted to importers of surtaxes paid or payable under subsection 2(2) of the United States Surtax Order (Motor Vehicles 2025).

• Marginal note: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.

Marginal note:Conditions

3 The 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

Marginal note:Day made

4 This Order comes into force on the day on which it is made.