Government of Canada / Gouvernement du Canada
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Refund of Duties Regulations

Version of section 23.3 from 2013-11-29 to 2014-11-27:

 The amount of a refund of duties shall be an amount equal to the difference between

  • (a) the duties paid, and

  • (b) the duties payable on the goods as a result of the goods being eligible for preferential tariff treatment under CCRFTA, CEFTA, CPFTA or CCOFTA, as the case may be.

  • SOR/2004-126, s. 1
  • SOR/2013-213, ss. 9, 18, 27

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