Visiting Forces and Visiting Forces Personnel Alcoholic Beverages Remission Order

3 (1) Subject to section 4, remission is granted of the customs duties and additional duties equal to excise duties imposed under the Customs Tariff that are paid or payable by a liquor board and of the taxes imposed under Part IX of the Excise Tax Act in respect of spirits, wine or imported beer sold to visiting forces or visiting forces personnel.

(2) Subject to section 4, remission is granted of the excise duties imposed under the Excise Act, 2001 that are paid or payable on or after July 1, 2003 by a liquor board in respect of spirits or wine sold to visiting forces or visiting forces personnel.

(3) Subject to section 4, remission is granted of the excise duties imposed under the Excise Act that are paid or payable by a brewer licensed under that Act and of the taxes imposed under Part IX of the Excise Tax Act in respect of beer brewed in Canada and sold to visiting forces or visiting forces personnel.