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Systems Software Development Contract Remission Order (SI/86-31)

Regulations are current to 2024-11-11

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Systems Software Development Contract Remission Order

SI/86-31

FINANCIAL ADMINISTRATION ACT

Registration 1986-03-19

Order Respecting the Remission of Customs Duties Paid or Payable on Computer Equipment Imported Into Canada for Use in Carrying Out Systems Software Development Contracts

P.C. 1986-502 1986-02-27

Her Excellency the Governor General in Council, considering that it is in the public interest, is pleased hereby, on the recommendation of the Minister of National Revenue and the Treasury Board and pursuant to section 17Footnote * of the Financial Administration Act, to make the annexed Order respecting the remission of customs duty and a portion of the sales and excise taxes paid or payable on computer equipment imported for use in carrying out systems software development contracts.

Short Title

1 This Order may be cited as the Systems Software Development Contract Remission Order.

Interpretation

2 In this Order,

computer equipment

computer equipment means

  • (a) automatic data processing machines, systems and components,

  • (b) accessories, attachments and peripheral equipment for use with any of the goods referred to in paragraph (a),

  • (c) electrical or electronic apparatus or equipment to be operated by or in conjunction with any of the goods referred to in paragraphs (a) and (b),

  • (d) recorded carrier media, and

  • (e) parts of any of the goods referred to in paragraphs (a) to (d); (matériel informatique)

Minister

Minister means the Minister of National Revenue; (ministre)

support

support means the correction of deficiencies or other problems encountered in the subsequent use of operational or applications systems software that has been developed pursuant to a systems software development contract; (soutien)

systems software development contract

systems software development contract means a contract between a Canadian company and a foreign company for the development or for the development and support by the Canadian company of new operational or applications systems software for use with existing or future computer systems, or for the modification of existing systems software by the Canadian company to make it compatible with existing or future computer systems. (contrat de mise au point de logiciel)

  • SI/88-18, s. 2
  • SI/93-239, s. 1

Remission

3 Subject to section 5, remission is hereby granted of the customs duties paid or payable under the Customs Tariff on computer equipment imported into Canada by or on behalf of a Canadian company for use in carrying out a systems software development contract.

  • SI/88-18, s. 2(E)

4 [Repealed, SI/95-43, s. 2]

Conditions

5 Remission is granted under this Order on condition that

  • (a) the computer equipment is imported on or after January 1, 1984;

  • (b) within three years after the date the computer equipment was accounted for under the Customs Act

    • (i) the computer equipment is either exported from Canada or destroyed under supervision of a customs officer, and

    • (ii) all the software that has been developed under the systems software development contract is exported from Canada unless the Canadian company is obligated under the contract to provide support for the developed software, in which case, the Canadian company may retain one copy of the software for such purpose;

  • (c) the Canadian company maintains records satisfactory to the Minister, of the use that is made of the computer equipment while in Canada, and provides to the Minister such reports or other information as he may require for administering this Order; and

  • (d) a claim for remission is made to the Minister within three years after the date the computer equipment was accounted for under the Customs Act.

  • SI/88-18, s. 2

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