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Tailored Collar Shirts Remission Order, 1997 (SOR/97-291)

Regulations are current to 2022-06-20 and last amended on 2008-09-04. Previous Versions

Tailored Collar Shirts Remission Order, 1997

SOR/97-291

CUSTOMS TARIFF

Registration 1997-06-17

Tailored Collar Shirts Remission Order, 1997

P.C. 1997-830 1997-06-17

His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to section 101 of the Customs TariffFootnote a, hereby makes the annexed Tailored Collar Shirts Remission Order, 1997.

Interpretation

 In this Order, tailored collar shirt means a man’s or boy’s fabric shirt of heading No. 62.05, with a collar that consists of one or more pieces of material that are cut and sewn or fused and that is designed with two pointed or round ends.

  • SOR/98-28, s. 28

Remission

 Subject to sections 3 to 5, remission is hereby granted of the customs duties paid or payable under the schedule to the Customs Tariff to a tailored collar shirt manufacturer set out in the schedule in respect of tailored collar shirts imported into Canada by the manufacturer during the period beginning on July 1, 1997 and ending on December 31, 2004.

  • SOR/98-28, s. 29

 Subject to paragraph 3(b) and section 5, remission is hereby granted of the customs duties paid or payable under the Customs Tariff, to a tailored collar shirt manufacturer set out in the schedule in respect of tailored collar shirts imported into Canada by the manufacturer during the period beginning on January 1, 2005 and ending on December 31, 2006.

  • SOR/2005-9, s. 1

 Subject to paragraph 3(b) and section 5, remission is hereby granted of 75% of the customs duties paid or payable under the Customs Tariff, to a tailored collar shirt manufacturer set out in the schedule in respect of tailored collar shirts imported into Canada by the manufacturer during the period beginning on January 1, 2007 and ending on December 31, 2007.

  • SOR/2005-9, s. 1

 Subject to paragraph 3(b) and section 5, remission is hereby granted of 50% of the customs duties paid or payable under the Customs Tariff, to a tailored collar shirt manufacturer set out in the schedule in respect of tailored collar shirts imported into Canada by the manufacturer during the period beginning on January 1, 2008 and ending on December 31, 2008.

  • SOR/2005-9, s. 1

 Subject to paragraph 3(b) and section 5, a further remission of 25% of the customs duties paid or payable under the Customs Tariff is hereby granted to a tailored collar shirt manufacturer set out in the schedule in respect of tailor collared shirts imported into Canada by the manufacturer during the period beginning on January 1, 2008 and ending on December 31, 2008.

  • SOR/2008-256, s. 1

 Subject to paragraph 3(b) and section 5, remission is hereby granted of 75% of the customs duties paid or payable under the Customs Tariff, to a tailored collar shirt manufacturer set out in the schedule in respect of tailored collar shirts imported into Canada by the manufacturer during the period beginning on January 1, 2009 and ending on December 31, 2009.

  • SOR/2005-9, s. 1
  • SOR/2008-256, s. 2

 Subject to paragraph 3(b) and section 5, remission is hereby granted of 50% of the customs duties paid or payable under the Customs Tariff, to a tailored collar shirt manufacturer set out in the schedule in respect of tailored collar shirts imported into Canada by the manufacturer during the period beginning on January 1, 2010 and ending on December 31, 2010.

  • SOR/2008-256, s. 3

 Subject to paragraph 3(b) and section 5, remission is hereby granted of 50% of the customs duties paid or payable under the Customs Tariff, to a tailored collar shirt manufacturer set out in the schedule in respect of tailored collar shirts imported into Canada by the manufacturer during the period beginning on January 1, 2011 and ending on December 31, 2011.

  • SOR/2008-256, s. 3

 Subject to paragraph 3(b) and section 5, remission is hereby granted of 50% of the customs duties paid or payable under the Customs Tariff, to a tailored collar shirt manufacturer set out in the schedule in respect of tailored collar shirts imported into Canada by the manufacturer during the period beginning on January 1, 2012 and ending on December 31, 2012.

  • SOR/2008-256, s. 3

Conditions

 The remission granted under section 2 shall not exceed

  • (a) where the remission is claimed in respect of tailored collar shirts imported during the period beginning on July 1, 1997 and ending on December 31, 1997, an amount equal to one half of the total amount of customs duties remitted to the manufacturer under the Tailored Collar Shirts Remission Order, 1988 in respect of shirts imported during 1995; and

  • (b) where the remission is claimed in respect of tailored collar shirts imported during any calendar year beginning on or after January 1, 1998 and ending on or before December 31, 2012, an amount equal to the total amount of customs duties remitted to the manufacturer under the Tailored Collar Shirts Remission Order, 1988 in respect of shirts imported during 1995.

  • SOR/98-22, s. 29(F)
  • SOR/2005-9, s. 2
  • SOR/2008-256, s. 4

 Remission shall not be granted under section 2 in respect of tailored collar shirts imported during the period beginning on July 1, 1997 and ending on December 31, 1997 where the total amount of the customs duties remitted to the manufacturer under this Order and the Tailored Collar Shirts Remission Order, 1988 in respect of those shirts would exceed the total amount of customs duties remitted to that manufacturer under the Tailored Collar Shirts Remission Order, 1988 in respect of shirts imported during 1995.

 Remission is granted on condition that a claim for remission is made to the Minister within five years after the day on which the tailored collar shirts are imported into Canada.

  • SOR/2001-315, s. 1

Coming into Force

 This Order comes into force on July 1, 1997.

SCHEDULE(Section 2)

  • 500858 Ontario Inc.
  • Aero Mode Etc. Inc.
  • Behar Cline Mfg. Ltd.
  • Buckeye Industries, Division of Williamson Dickie
  • BVD Shirts Inc.
  • Canadian Shirt & Overall Mfg.
  • Canadian Uniform Limited
  • Chemise Empire Ltée
  • Codet Inc.
  • Confection Courcel Inc., Division Chemises Diamond
  • Confection RayJo Inc.
  • Dailight II (162795 Canada Inc.)
  • Diffusion Bell-Gam Inc.
  • Fine Togs Co. Ltd.
  • Gold Star Shirts Inc.
  • Goodmark Apparel Inc.
  • Group D.T.F. Ltée.
  • Hathaway Canada Ltd.
  • H.J. Title Mfg. Inc.
  • Image Uniforms Inc.
  • I. Miller Shirts Inc.
  • J.A. Besner & Sons (Can) Ltd.
  • Jack Spratt Mfg. Inc.
  • J.M.L. Shirts Ltd.
  • J.P. Hammill & Son Limited
  • Koopman Resources Inc.
  • La Chemise Perfection Inc.
  • Le Château Stores
  • Les Ateliers Louis Hébert Inc.
  • Les Chemises L. & L. Lessard Inc.
  • Luigi Div. Majestic Industries Canada Inc.
  • Maison de Vêtements Piacente Ltée
  • Marv Holland Industries Ltd.
  • Milton Selections Inc.
  • Mr. Jeff Inc.
  • MWG Apparel Corporation
  • Pegasus Apparel Group Inc.
  • Pickles Clothing Co. Inc.
  • Polo Ralph Lauren - Div. of Alto Moda
  • Premium Uniforms Div. (786 Distributors Inc.)
  • R. Nicholls Distributors Inc.
  • Royal Shirt Co. Ltd.
  • Stephen Kape Industries Inc.
  • T. Lipson & Sons Ltd.
  • The John Forsyth Company Inc.
  • Utility Garments Inc.
  • Western Glove Works
  • Work Wear Corp. of Canada Limited
  • SOR/2001-315, s. 2
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