Order Respecting the Remission of Taxes Paid or Payable Under Division III of Part IX and Under any Other Part of the Excise Tax Act on Certain Kinds of Advertising Material
2 In this Order, advertising material means catalogues, price-lists and trade notices.
3 Subject to section 4, remission is hereby granted of all taxes paid or payable under Division III of Part IX and under any other Part of the Excise Tax Act on advertising material imported into Canada on or after January 1, 1991, relating to
- SI/88-18, s. 2(E);
- SI/91-8, s. 2;
- SI/98-7, s. 2.
4 The remission mentioned in section 3 shall be granted only if
(a) each importation of advertising material
(b) the advertising material clearly indicates the name of the foreign supplier of the goods or services, and does not indicate any Canadian source of supply for the goods or services.
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