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Goods Imported and Exported Refund and Drawback Regulations (SOR/96-42)

Regulations are current to 2026-09-30 and last amended on 2020-07-01. Previous Versions

 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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