Temporary Importation (Excise Levies and Additional Duties) Regulations (SOR/89-427)
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Regulations are current to 2024-11-26 and last amended on 2024-10-21. Previous Versions
SCHEDULE(Sections 3 and 5)
| Item | Column I | Column II |
|---|---|---|
| Goods | Class | |
| 1 | Plans, drawings, blueprints, specifications, models, photographs and related articles of a technical nature for use as a visual aid in
| 1 |
| 2 | Plans, drawings, blueprints, specifications, models, photographs and related articles of a technical nature for use as a visual aid in the production of goods for export. | 1 |
| 3 | Goods produced or owned by a non-resident who is considering the acquisition of Canadian processing or packaging machinery, where the goods are imported to demonstrate the performance of Canadian processing or packaging machinery. | 1 |
| 4 | Machinery, equipment or other articles, not available from production in Canada, for demonstration by a Canadian resident to prospective customers. | 2 |
| 5 | Mock-up, cutaway, prototype or experimental models of machines, engines or other apparatus. | 2 |
| 6 | Machinery, equipment or other articles, not available from production in Canada, where imported to be evaluated. | 2 |
| 7 | Tooling, machinery parts or accessories, supplied by a foreign prime contractor to a Canadian manufacturer under the terms of a subcontract, for use in the production of goods for export. | 2 |
| 8 | Moulds, dies, patterns and related jigs or fixtures for use in the production of goods in Canada. | 2 |
| 9 | Rolls for embossing or printing short runs of fabrics or similar materials. | 2 |
| 10 | Tools or other equipment for the erection, installation, repair or trial of machinery or equipment, when supplied by the foreign manufacturer of that machinery or equipment. | 2 |
| 11 | Construction equipment not available from Canadian sources. | 2 |
| 12 | Instruments and other apparatus for instructing personnel in the proper methods of operating and maintaining machinery and equipment previously accounted for. | 2 |
| 13 | Vehicles engaged in the transportation of machinery and equipment to be used for demonstration or instructional purposes, when specially designed or equipped to undertake such transport. | 2 |
| 14 | Machines and other equipment on loan pending delivery of new units on order. | 2 |
| 15 | Machines and other equipment to be used as temporary replacements for units previously accounted for and undergoing repairs. | 2 |
| 16 | Articles to be repaired, overhauled, altered or adjusted. | 1 |
| 17 | Articles to be tested and specialized test equipment permanently attached to or installed on those articles. | 1 |
| 18 | Specially designed tools imported by an organization referred to in any of Codes 1750 to 1756 of Schedule II to the former Act for the maintenance, checking, gauging or repair of scientific equipment in use at or by those organizations. | 1 |
| 19 | Specialized test equipment imported by the non-resident manufacturer of an article to be tested in Canada, for use in testing that article. | 2 |
| 20 | Equipment, not available from Canadian sources, for use in the testing, evaluating or repair of articles. | 2 |
| 21 | Equipment, not available from Canadian production, for use in the testing of microwave systems or of radiopath routing or for similar use. | 2 |
| 22 | Trucks, equipment and mobile accommodation facilities, not available from Canadian sources, when imported by non-residents for their use in the harvesting of crops. | 2 |
| 23 | Herring pumps, not available from Canadian sources, for use in the unloading of herring during the herring fishing season. | 2 |
| 24 | Equipment, not available from Canadian sources, that has been permanently mounted on motor vehicles, for use in exploratory or discovery work in connection with oil or natural gas wells or for the development, maintenance, testing, depletion or production of those wells. | 2 |
| 25 | Equipment for use in the conduct of pollution or hygienic surveys in the interest of health or safety. | 2 |
| 26 | Safety equipment, not available from Canadian sources, for repair or maintenance purposes. | 2 |
| 27 | Cinematographic and video and sound recording equipment imported by non-residents for their use in the production of cultural, educational or entertainment films or video recordings under an agreement between Canada and any other country. | 1 |
| 28 | Photographic equipment imported by non-residents for their use in the filming of a television production, other than a television commercial, or in the production of feature-length motion pictures or films of an educational character where the film or video recording to be produced is intended for international distribution. | 2 |
| 29 | Wardrobe properties, stage properties and special effects equipment, not available from Canadian sources, imported by non-residents for their use in the filming or video recording of a television production, other than a television commercial, or in the production of feature-length films, motion pictures or films of an educational character where the film or video recording to be produced is intended for international distribution. | 2 |
| 30 | Photographic equipment, wardrobe properties, stage properties and special effects equipment, not available from Canadian sources, when imported by a resident of Canada for use in the filming or video recording of a television production, other than a television commercial, or in the production of feature-length films, motion pictures or films of an educational character. | 2 |
| 31 | Motion-picture film of 16 millimetre width or more and videotape, not including filmed or videotaped commercials, when imported by importers described in Code 1710 of Schedule II to the former Act who are not licensed under the Excise Tax Act. | 2 |
| 32 | Equipment for air shows, aquatic displays, trained animal acts, automobile dare-devil shows and other acts of a similar character excluding side shows of a carnival or midway; costumes, stage properties and related theatrical equipment, and trained animals; all of the foregoing when imported by non-residents for their use in providing live entertainment. | 1 |
| 33 | Musical instruments when imported by non-residents for their use in recording sessions or during live performances. | 1 |
| 34 | Equipment imported by non-residents for their use in recording performances by artists in Canada, when the recordings will be distributed internationally. | 2 |
| 35 | Costumes, stage properties and related theatrical equipment, not available from Canadian sources, when such goods are
| 2 |
| 36 | Equipment for circuses, with or without menageries, but not including amusement riding devices, side-shows and concessions for which a separate admission fee is charged. | 1 |
| 37 | Lighting and sound equipment for use at a fair, exhibition or rodeo. | 2 |
| 38 | Cars, motorcycles, water-borne craft, aircraft, air-cushion vehicles, snow vehicles and other conveyances, and repair parts and repair equipment therefor; all of the foregoing when for use in racing. | 1 |
| 39 | Animals and equipment for use therewith, for pasturage, competition, training or breeding. | 1 |
| 40 | Sulkies, saddles, harnesses and related equipment imported by non-residents for their use in racing. | 1 |
| 41 | Athletic equipment and apparel, and training and other equipment imported by non-resident teams or athletes, or their support personnel, for their use in connection with professional or organized amateur sports activities, but excluding goods provided for under item 38. | 1 |
| 42 | Photographic equipment, including film; transmitting equipment not required to be licensed by the Department of Communications; radio and television equipment; video and sound-recording apparatus and related material and equipment; all of the foregoing when imported by non-residents for their use in covering news and sports events. | 1 |
| 43 | Photographic and related equipment, including film and videotape, imported by non-residents for their use in the production of travelogue films, television specials or illustrated articles in foreign periodicals that would be of benefit to the Canadian tourist industry. | 1 |
| 44 | Goods, not available from Canadian sources, to be used in the production of commercials or to be photographed for use in commercials, brochures, catalogues or other advertising material; goods for use in commercials, brochures, catalogues and other advertising material for export. | 1 |
| 45 | Photographic equipment, video and sound-recording apparatus to film the operation of a Canadian subsidiary of a foreign company when the content will be included in a film or brochure illustrating the company’s international aspects and where it is essential that the Canadian and foreign produced segments be consistent with each other. | 2 |
| 46 | Prizes, trophies and awards to be presented to recipients at awards ceremonies. | 1 |
| 47 | Motion-picture films, slides, audio and video tapes and sound recordings devoid of advertising for use in sales meetings or staff training or giving technical instruction to employees. | 1 |
| 48 | Goods for display and apparatus to display those goods at conferences or seminars conducted by international organizations or by Canadian companies for their employees or agents. | 2 |
| 49 | Lecture material including films, tapes, slides, projectors, videotape machines, sound recorders, charts and other articles imported by non-residents for their use in illustrating non-commercial lectures at meetings of educational societies, professional associations, athletic associations, church groups, service clubs and similar organizations, whether or not a fee is to be paid to the lecturer or an admission fee is to be charged. | 1 |
| 50 | Simultaneous interpretation equipment for use at meetings of a non-commercial nature conducted by international, national or provincial organizations. | 2 |
| 51 | Goods imported by non-residents for their use in the conduct of religious or revival meetings in Canada, excluding goods for sale. | 2 |
| 52 | Films, videotapes and slides of an instructive, informative or documentary nature, when consigned to social and service clubs, charitable organizations and other similar groups, for entertainment. | 1 |
| 53 | Articles for use by students undertaking correspondence courses sponsored by foreign schools for use in conjunction with those courses. | 1 |
| 54 | Motion-picture films, videotapes, television and radio programs and other articles for review by a recognized board of censors. | 1 |
| 55 | Recorded lectures from the Photographic Society of America Inc. for instructing individual members and affiliated camera clubs in photographic techniques. | 1 |
| 56 | Academic regalia consisting of academic hoods, caps, gowns, sashes and other articles of wearing apparel imported by non-commercial importers for graduation and commencement ceremonies. | 1 |
| 57 | Articles for in-transit movement through Canada. | 1 |
- SOR/93-553, s. 2
- SOR/94-371, ss. 2(F), 3(E), 4
- SOR/98-28, s. 8
- Date modified: