Customs Tariff (S.C. 1997, c. 36)

AMENDMENTS NOT IN FORCE

• — 2023, c. 26, s. 235

  • 235 The List of Countries and Applicable Tariff Treatments set out in the schedule to the Customs Tariff is amended by deleting the symbol “X” in the column under the heading “MFN” opposite “Belarus” and “Russia” in the column under the heading “Country Name”.

• — 2026, c. 3, s. 457

  • 457 Paragraphs 109(c) and (d) of the Customs Tariff are replaced by the following:

    • (c) either

      • (i) destroyed in the manner that the Minister of Public Safety and Emergency Preparedness may direct, or

      • (ii) subject to regulations made under section 109.1, donated to a registered charity, as defined in subsection 248(1) of the Income Tax Act, in the manner that that Minister may direct and for any purpose that that Minister may specify; and

    • (d) not damaged before their destruction or donation.

• — 2026, c. 3, s. 458

  • 458 The Act is amended by adding the following after section 109:

    • Regulations — donated goods

      109.1 The Governor in Council may, on the recommendation of the Minister, make regulations prescribing the goods or classes of goods that may be donated for the purposes of subparagraph 109(c)(ii).