Goods Imported and Exported Refund and Drawback Regulations (SOR/96-42)
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Regulations are current to 2026-09-30 and last amended on 2020-07-01. Previous Versions
2 In these Regulations,
- Act
Act means the Customs Tariff; (Loi)
- beer
beer means beer or malt liquor as defined in section 4 of the Excise Act; (bière)
- Crown corporation
Crown corporation means a corporation named in Schedule II or Schedule III to the Financial Administration Act; (société d’État)
- textile fabric
textile fabric means textile fibre, glass fibre, textile fabric, glass fabric or other textile product that is of a stage between textile fibre and fabric that is composed exclusively of fibres that fall within a class set out in Schedule I. (tissus textiles)
- SOR/2003-237, s. 1
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