New Motor Vehicles Exported Drawback Regulations (SOR/82-710)

2 In these Regulations,

Minister

Minister means the Minister of National Revenue; (Ministre)

motor vehicle

motor vehicle includes an automobile, motor cycle, motor bicycle, light truck, motor bus or motor home purchased for personal transportation, but does not include any truck that has a gross vehicle weight in excess of 4.5359 t (10,000 pounds) or any motor vehicle that is to be used in commercial operations of any kind; (véhicule automobile)

new motor vehicle

new motor vehicle means a motor vehicle that

• (a) was new immediately prior to its use in Canada, and

• (b) prior to its exportation from Canada, was used only for a period not greater than the period referred to in section 4; (véhicule automobile neuf)

non-resident

non-resident means a person who makes his home and is ordinarily present in a place outside Canada. (non-résident)