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Outerwear Apparel Remission Order, 1998 (SOR/98-88)

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

Outerwear Apparel Remission Order, 1998

SOR/98-88

CUSTOMS TARIFF

Registration 1997-12-29

Outerwear Apparel Remission Order, 1998

P.C. 1997-2056 1997-12-29

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 Outerwear Apparel Remission Order, 1998.

Interpretation

 The definitions in this section apply in this Order.

outerwear apparel

outerwear apparel means children’s and infants’ coats, jackets and snow and ski wear; women’s and girls’ jackets and snow and ski wear; men’s and boys’ jackets and snow and ski wear; women’s and girls’ coats; and, men’s and boys’ coats, made from outerwear fabric; (vêtements de dessus)

outerwear fabric

outerwear fabric means broadwoven fabrics consisting solely of one generic man-made fibre or broadwoven fabrics consisting solely of cotton fibres, of cotton fibres mixed solely with man-made fibres or of man-made fibres mixed solely with other man-made fibres. (tissu pour vêtements de dessus)

  • SOR/2001-73, s. 14(F)

Remission

 Subject to sections 3 and 4, remission is hereby granted of the customs duties paid or payable under the Customs Tariff, to a manufacturer of outerwear apparel set out in the schedule in respect of outerwear apparel imported into Canada by the manufacturer during the period beginning on January 1, 1998 and ending on December 31, 2004.

 Subject to sections 3 and 4, remission is hereby granted of the customs duties paid or payable under the Customs Tariff, to a manufacturer of outerwear apparel set out in the schedule in respect of outerwear apparel imported into Canada by the manufacturer during the period beginning on January 1, 2005 and ending on December 31, 2006.

  • SOR/2005-9, s. 4

 Subject to sections 3 and 4, remission is hereby granted of 75% of the customs duties paid or payable under the Customs Tariff, to a manufacturer of outerwear apparel set out in the schedule in respect of outerwear apparel imported into Canada by the manufacturer during the period beginning on January 1, 2007 and ending on December 31, 2007.

  • SOR/2005-9, s. 4

 Subject to sections 3 and 4, remission is hereby granted of 50% of the customs duties paid or payable under the Customs Tariff, to a manufacturer of outerwear apparel set out in the schedule in respect of outerwear apparel imported into Canada by the manufacturer during the period beginning on January 1, 2008 and ending on December 31, 2008.

  • SOR/2005-9, s. 4

 Subject to sections 3 and 4, a further remission of 25% of the customs duties paid or payable under the Customs Tariff is hereby granted to a manufacturer of outerwear apparel set out in the schedule in respect of outerwear apparel imported into Canada by the manufacturer during the period beginning on January 1, 2008 and ending on December 31, 2008.

  • SOR/2008-256, s. 11

 Subject to sections 3 and 4, remission is hereby granted of 75% of the customs duties paid or payable under the Customs Tariff, to a manufacturer of outerwear apparel set out in the schedule in respect of outerwear apparel imported into Canada by the manufacturer during the period beginning on January 1, 2009 and ending on December 31, 2009.

  • SOR/2005-9, s. 4
  • SOR/2008-256, s. 12

 Subject to sections 3 and 4, remission is hereby granted of 50% of the customs duties paid or payable under the Customs Tariff, to a manufacturer of outerwear apparel set out in the schedule in respect of outerwear apparel imported into Canada by the manufacturer during the period beginning on January 1, 2010 and ending on December 31, 2010.

  • SOR/2008-256, s. 13

 Subject to sections 3 and 4, remission is hereby granted of 50% of the customs duties paid or payable under the Customs Tariff, to a manufacturer of outerwear apparel set out in the schedule in respect of outerwear apparel imported into Canada by the manufacturer during the period beginning on January 1, 2011 and ending on December 31, 2011.

  • SOR/2008-256, s. 13

 Subject to sections 3 and 4, remission is hereby granted of 50% of the customs duties paid or payable under the Customs Tariff, to a manufacturer of outerwear apparel set out in the schedule in respect of outerwear apparel imported into Canada by the manufacturer during the period beginning on January 1, 2012 and ending on December 31, 2012.

  • SOR/2008-256, s. 13

 The remission granted under this Order in respect of imports during any calendar year shall not exceed the total amount of customs duties remitted to the manufacturer under the Outerwear Fabrics and Outerwear Apparel Remission Order in respect of outerwear apparel imported during 1995.

 Remission is granted on condition that a claim for remission is made to the Minister of National Revenue within five years after the day on which the outerwear apparel is imported into Canada.

  • SOR/2001-315, s. 5

Coming into Force

 This Order comes into effect on December 29, 1997.

SCHEDULE(Section 2)

  • Amerella Canada Ltée
  • Astro Sportswear Ltd.
  • Atlantic Sportswear
  • Audvik Ltée
  • Bertrand Croft Inc.
  • Canada Sportswear Corp.
  • Canadian Children Wear
  • Chemises Empire Ltée
  • Compagnie Canadienne de Montréal
  • Créations Claire Bell Inc.
  • DDI Fashion Design Inc.
  • Diffusion Bell-Gam Inc.
  • E. & J. Manufacturing Ltd.
  • Ested Industries
  • Fen-Nelli Fashions Inc.
  • Freed & Freed International Ltd.
  • Gemini Fashions of Canada Ltd.
  • Gusti Vêtements Tabco Inc.
  • Hiverna Inc.
  • Innotex Inc.
  • Irwin Togs Inc.
  • J.P. Hammill & Son Limited
  • Kelsey Sportswear Ltd.
  • Koolah Products of Australia
  • K-Way Radisson Sports
  • Les Confections Lamartine Inc.
  • Les Industries FLG
  • Linda Lundstrom Ltd.
  • Louis Garneau Sports Inc.
  • L.W.L. Outerwear Manufacturers Ltd. Sports Chief du Canada
  • Mac Mor of Canada Ltd.
  • Marv Holland Industries Ltd.
  • Maywest Manufacturing Ltd.
  • Mazsport Garments Inc.
  • Me-Jay Modes Inc.
  • Metro Sportswear Ltd.
  • Modern Headwear Ltd.
  • Mustang Survival Corp.
  • New West Sportswear Ltd.
  • Nikaldi Sportswear Inc.
  • Peerless Garments Inc.
  • Richlu Sportswear Ltd.
  • Robin International Inc.
  • Street Sport Mfg.
  • Trans-Continental Sales
  • Vêtements d’Enfants Allen Inc.
  • Vêtements Irwin Inc.
  • SOR/2001-73, s. 15
  • SOR/2001-315, s. 6
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