Repair Abroad of Canadian Civil Aircraft, Canadian Aircraft Engines and Flight Simulators Remission Order (SI/82-131)

Short Title

1 This Order may be cited as the Repair Abroad of Canadian Civil Aircraft, Canadian Aircraft Engines and Flight Simulators Remission Order.

Interpretation

2 In this Order,

Canadian aircraft engine

Canadian aircraft engine means an aircraft engine

• (a) that was manufactured in Canada, or

• (b) on which duty and taxes were paid under the Customs Tariff and the Excise Tax Act; (moteur d’aéronef canadien)

Canadian civil aircraft

Canadian civil aircraft means a civil aircraft

• (a) that was manufactured in Canada, or

• (b) on which duty and taxes were paid under the Customs Tariff and the Excise Tax Act; (aéronef civil canadien)

Canadian flight simulator

Canadian flight simulator means a flight simulator system

• (a) that was manufactured in Canada, or

• (b) on which duty and taxes were paid under the Customs Tariff and the Excise Tax Act; (simulateur de vol canadien)

goods

goods means Canadian aircraft engines, Canadian civil aircraft, Canadian flight simulators and parts thereof; (marchandises)

part

part means a part that can be classified under tariff item No. 9967.00.00 and

• (a) that was manufactured in Canada, or

• (b) on which customs duties and taxes were paid under the Customs Tariff and the Excise Tax Act; (partie)

repair

repair includes maintenance, rebuilding, modification and conversion; (réparation)

value of the repair

value of the repair means, in respect of goods, the cost shown on a repair bill for a repair less the cost of direct labour and employee benefits when those costs are shown separately on the repair bill and are acceptable to the Minister of National Revenue. (valeur des réparations)

Remission

3 Remission is hereby granted of the tax payable under Division III of Part IX of the Excise Tax Act on goods returned to Canada after having been exported therefrom for the purpose of repair in an amount equal to the difference between the tax paid or payable on the duty paid value of the goods and the tax paid or payable on the value of the repair where

• (a) the goods were exported under customs supervision;

• (b) no drawback has been paid in respect of the goods temporarily exported; and

• (c) no claim for relief of the tax imposed under Division III of Part IX of the Excise Tax Act has been applied for under section 101 of the Customs Tariff in respect of the goods temporarily exported.