14th IAAF World Half Marathon Championships Remission Order
P.C. 2005-1507 2005-08-31
Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to section 115 of the Customs TariffFootnote a, hereby makes the annexed 14th IAAF World Half Marathon Championships Remission Order.
Return to footnote aS.C. 1997, c. 36
1. The following definitions apply in this Order.
“Championships” means the 14th IAAF World Half Marathon Championships to be held in Edmonton, Alberta, on October 1, 2005. (Championnats)
- “Championships family member”
“Championships family member” means
(a) an individual, other than an individual ordinarily resident in Canada, who is an athlete participating in a competitive event of the Championships, a coach, a trainer, an official or a judge in the Championships; or
(b) an individual, other than an individual ordinarily resident in Canada, who is the holder of an IAAF accreditation issued by the LOC and who is a member of
(i) the IAAF, or
(ii) a sports federation that is a member of the IAAF. (membre de la famille des Championnats)
- “foreign corporation”
“foreign corporation” means a corporation, whose head office is located outside Canada, that does not have a branch office or a subsidiary corporation located in Canada and that has been designated as an official sponsor or supplier of the Championships, or granted broadcasting rights for the Championships, by the LOC. (société étrangère)
“IAAF” means the International Association of Athletics Federations. (IAAF)
“LOC” means the local organizing committee known as the Edmonton World Half Marathon Championships 2005 Ltd. Local Organizing Committee. (COL)
2. This Order does not apply to alcoholic beverages or tobacco products.
3. Subject to sections 7 and 8, remission is hereby granted of the excise taxes and the goods and services tax paid or payable on goods imported temporarily into Canada by a Championships family member, if the goods are for the exclusive use of the member in connection with the Championships.
4. (1) Subject to sections 7 and 8, remission is hereby granted of a portion of the goods and services tax paid or payable on the following goods:
(a) goods for display, including apparatus and equipment used to display those goods, imported temporarily into Canada by a foreign corporation, or its agent or representative, for use exclusively in connection with the Championships; and
(b) equipment imported temporarily into Canada by the LOC or a foreign corporation, or its agent or representative, for use exclusively at the Championships.
(2) The portion of the goods and services tax remitted under subsection (1) is an amount equal to the difference between
(a) the amount of the goods and services tax paid or payable on the value of the goods, and
(b) the amount of the goods and services tax payable on 1/60 of the value of the goods for each month or a portion of a month that the goods remain in Canada.
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