FIFA Men’s World Cup 2026 Remission Order (SOR/2025-220)

Definitions

Marginal note:Definitions

1 The following definitions apply in this Order.

CSA

CSA means the Canadian Soccer Association Incorporated. (ACS)

FIFA

FIFA means the Fédération Internationale de Football Association. (FIFA)

FIFA affiliate

FIFA affiliate means a FIFA regional confederation or FIFA member association, other than the CSA, that has a team participating in the 2026 World Cup. (organisation affiliée à la FIFA)

media rights holder

media rights holder means a person that has been granted broadcasting rights in respect of the 2026 World Cup by the CSA, the NOC or FIFA. (titulaire de droits de diffusion)

NOC

NOC means FWC26 Canada Football Limited, the national organizing committee for the 2026 World Cup. (CON)

person

person means an individual, a partnership, a corporation, a trust, the estate or succession of a deceased individual, or a body that is a society, a union, a club, an association, a commission or another organization of any kind. (personne)

sponsor

sponsor means a person that has been designated by the CSA, the NOC or FIFA as an official sponsor of the 2026 World Cup. (commanditaire)

supplier

supplier means a person that has been designated by the CSA, the NOC or FIFA as an official supplier to the 2026 World Cup. (fournisseur)

surtax

surtax means any surtax or duty levied under subsection 53(2) of the Customs Tariff. (surtaxe)

2026 World Cup

2026 World Cup means the FIFA World Cup 26, which is to be held during the period beginning on June 11, 2026 and ending on July 19, 2026 with certain matches in Toronto and Vancouver. (Coupe du monde 2026)

2026 World Cup family member

2026 World Cup family member means an individual, other than an individual ordinarily resident in Canada, who is the holder of a relevant accreditation issued by FIFA and is

• (a) an athlete participating in the 2026 World Cup or a coach, judge, team official, support staff member or technical official in the 2026 World Cup; or

• (b) a member of FIFA or of a FIFA affiliate. (membre de la famille de la Coupe du monde 2026)

Non-Application

Marginal note:Alcoholic beverages, tobacco products and vaping products

2 This Order does not apply to alcoholic beverages, tobacco products or vaping products.

Remission

Marginal note:2026 World Cup family member

3 Remission is granted of the tax paid or payable under Part IX of the Excise Tax Act — and of the customs duties, surtaxes and excise taxes paid or payable — on goods imported temporarily into Canada by a 2026 World Cup family member if the goods are imported for the exclusive use of that member in connection with the 2026 World Cup.

Marginal note:Goods for display and equipment

• 4 (1) Remission is granted of a portion, determined in accordance with subsection (2), of the tax paid or payable under Part IX of the Excise Tax Act and of the customs duties and surtaxes paid or payable on

  • (a) goods for display, including apparatus to display those goods, imported temporarily into Canada by the CSA, the NOC, FIFA, a FIFA affiliate, a media rights holder, a sponsor or a supplier, or the agent or representative of any of them, for use exclusively in connection with the 2026 World Cup; and

  • (b) equipment imported temporarily into Canada by the CSA, the NOC, FIFA, a FIFA affiliate, a media rights holder, a sponsor or a supplier, or the agent or representative of any of them, for use exclusively in connection with the 2026 World Cup.

• Marginal note:Amount

  (2) The amount of the tax remitted is equal to

  • (a) in the case of goods or equipment imported by a person who is not resident in Canada and is not a registrant as defined in subsection 123(1) of the Excise Tax Act, the total of the tax paid or payable under Part IX of that Act in respect of the importation of the goods or equipment; and

  • (b) in any other case, the difference between

    • (i) the total of the tax paid or payable under Part IX of the Excise Tax Act in respect of the importation of the goods or equipment, and

    • (ii) the amount of the tax paid or payable under Part IX of the Excise Tax Act in respect of the importation on one sixtieth of the value of the goods or equipment for each month or portion of a month that the goods or equipment remain in Canada.

Marginal note:Goods for free distribution

5 Remission is granted of the customs duties and surtaxes paid or payable on goods imported into Canada by the CSA, the NOC, FIFA, a FIFA affiliate, a media rights holder, a sponsor or a supplier, or the agent or representative of any of them, if the goods have a unit value of $60 or less and are for free distribution in connection with the 2026 World Cup.

Marginal note:Gifts and awards

6 Remission is granted of the tax paid or payable under Part IX of the Excise Tax Act — and of the customs duties, surtaxes and excise taxes paid or payable — on goods imported into Canada by the CSA, the NOC, FIFA, a FIFA affiliate or a 2026 World Cup family member if the goods have a unit value of $60 or less and are intended for distribution in connection with the 2026 World Cup as gifts or awards to any of the following:

• (a) a 2026 World Cup family member;

• (b) a member, agent or representative of the CSA or NOC;

• (c) an individual who is resident in Canada and is participating in the 2026 World Cup;

• (d) an individual who is resident in Canada and is acting in an official capacity in connection with the 2026 World Cup.

Marginal note:Sports equipment

7 Remission is granted of the customs duties and surtaxes paid or payable on sports equipment imported into Canada by the CSA, the NOC, FIFA or a FIFA affiliate if the sports equipment

• (a) is certified by FIFA as complying with the international competition standards applicable to the sport for which it is designed and as being required by an athlete exclusively for the purpose of training or competing in the 2026 World Cup;

• (b) is donated at the conclusion of the 2026 World Cup to a non-profit sports club, a sports federation, a registered charity, an educational or other public institution or a municipality, town or city; and

• (c) is not sold or otherwise disposed of within two years after the day on which it is imported.

Marginal note:Clothing

8 Remission is granted of the customs duties and surtaxes paid or payable on clothing imported into Canada if the clothing

• (a) is donated to the CSA, the NOC, FIFA or a FIFA affiliate by a sponsor or supplier;

• (b) is provided free of charge to the CSA, the NOC, FIFA, a FIFA affiliate or 2026 World Cup volunteers to be worn as uniforms when undertaking their official volunteer duties in connection with the 2026 World Cup; and

• (c) is kept by the individual volunteer recipients following the 2026 World Cup.

Conditions

Marginal note:Export or destruction

9 Remission is granted under sections 3 and 4 on the condition that, on or before December 31, 2026, the goods or equipment are

• (a) exported from Canada; or

• (b) destroyed in Canada under the supervision of an officer of the Canada Border Services Agency at the expense of the importer.

Marginal note:No other form of relief

10 Remission is granted under this Order only to the extent to which the amount remitted has not otherwise been rebated, remitted, credited or refunded to any person under the Financial Administration Act or any other Act of Parliament.

Marginal note:General conditions

11 Remission is granted on the following conditions:

• (a) the goods or equipment are imported into Canada during the period beginning on July 1, 2025 and ending on July 19, 2026;

• (b) a claim for remission is made to the Minister of Public Safety and Emergency Preparedness within two years after the day on which the goods or equipment were accounted for under section 32 of the Customs Act; and

• (c) the importer provides the Canada Border Services Agency with evidence or information that demonstrates that the importer is entitled to remission under this Order.

Repeal

12 This Order is repealed on July 19, 2030.

Coming into Force

Marginal note:Registration

13 This Order comes into force on the day on which it is registered.