Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada

Search

Customs Tariff

Version of section 115 from 2005-12-12 to 2023-03-06:


Marginal note:Discretionary relief

  •  (1) The Governor in Council may, on the recommendation of the Minister or the Minister of Public Safety and Emergency Preparedness, by order, remit duties.

  • Marginal note:Scope of relief

    (2) A remission under subsection (1) may be conditional or unconditional, may be granted in respect of the whole or any portion of the duties and may be granted regardless of whether any liability to pay the duties has arisen.

  • Marginal note:Remission by way of refund

    (3) If duties have been paid, a remission under subsection (1) shall be made by granting a refund of the duties to be remitted.

  • 1997, c. 36, s. 115
  • 2005, c. 38, ss. 142, 145
Date modified: