Front End Wheel Loader Remission Order (SI/80-176)

Remission of Sales Tax

6 Remission is hereby granted of the sales tax paid or payable under the Excise Tax Act on each front end wheel loader for which customs duties are remitted by this Order in an amount equal to the difference between the sales tax calculated on the duty-paid value of the front end wheel loader and the sales tax calculated on the value for duty of the front end wheel loader.

Claim for Remission

7 No remission shall be granted under this Order unless a claim therefor is made to the Minister of National Revenue within three years of the date of importation.

Designation

8 Where

• (a) a manufacturer has, by notice in writing to the Minister of National Revenue accompanied by the consent in writing of any related person, designated that person as a person associated with the manufacturer in the production of front end wheel loaders in Canada in a period ending on July 31 of the year specified in the notice, and

• (b) the designation referred to in paragraph (a) has been approved by the Minister of Regional Industrial Expansion on or before a day not later than the 30th day after the commencement of the period referred to in that paragraph,

that person so designated shall, with respect to the importation of front end wheel loaders and sale of front end wheel loaders, be deemed for the purposes of this Order in that period not to be a separate person but to be one and the same person as the manufacturer.

Reports

9 A manufacturer shall submit to the Minister of National Revenue, as a condition of any remission granted under section 5 or 6, such reports as may be required by that Minister respecting the production and sales by the manufacturer of front end wheel loaders.