Representational Gifts Remission Order
3 Remission is granted of the additional duties paid or payable under sections 21.2 and 21.3 of the Customs Tariff, of the duties paid or payable under the Excise Act, 2001 and of the taxes paid or payable under any Parts of the Excise Tax Act other than Part IX in respect of the importation of a representational gift that
(a) is presented to a donee in the course of their official visit outside Canada if they are acting in the capacity of
(i) the Governor General,
(ii) the Prime Minister of Canada,
(iii) a minister of the Government of Canada,
(iv) a member of the Senate or House of Commons,
(v) a provincial premier, or
(vi) a municipal mayor; or
(b) is to be presented by a donor in the course of their official visit to Canada and is subsequently so presented.
- SI/88-73, s. 1
- SI/91-12, s. 2
- SI/92-203, s. 2
- SI/98-6, s. 6
- SI/2015-44, s. 1
- Date modified: