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Diplomatic Motor Vehicle Diversion Remission Order (SI/78-162)

Regulations are current to 2024-10-30

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Diplomatic Motor Vehicle Diversion Remission Order

SI/78-162

FINANCIAL ADMINISTRATION ACT

Registration 1978-10-11

Order Respecting the Remission of Sales and Excise Tax on Motor Vehicles Purchased by Diplomatic and Other Representatives of Foreign Countries and Diverted to Taxable Use

P.C. 1978-2963 1978-09-27

His Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue and the Treasury Board, pursuant to section 17 of the Financial Administration Act, is pleased hereby to make the annexed Order respecting the remission of sales and excise tax on motor vehicles purchased by diplomatic and other representatives of foreign countries and diverted to taxable use.

Short Title

1 This Order may be cited as the Diplomatic Motor Vehicle Diversion Remission Order.

Interpretation

2 In this Order,

Minister

Minister means the Minister of National Revenue; (ministre)

representative

representative means a person who is

  • (a) the head of a diplomatic mission or the High Commissioner representing other of Her Majesty’s Governments,

  • (b) a counsellor, a secretary or an attaché at an embassy, a legation or an office of a High Commissioner in Canada,

  • (c) a trade commissioner or an assistant trade commissioner representing other of Her Majesty’s Governments, and

  • (d) a consul general, consul or vice-consul of a foreign nation,

and who is a native or citizen of the country he represents and is not engaged in any other business or profession. (représentant)

  • 3 (1) Remission is hereby granted of the sales and excise tax payable under subsection 27(4) of the Excise Tax Act

    • (a) on a motor vehicle manufactured or produced in Canada that

      • (i) has been purchased by a representative during the period commencing April 1, 1977 and ending December 31, 1978 for his personal or official use without payment of sales tax under the provisions of Part II of Schedule III to the Excise Tax Act and without payment of excise tax under the provisions of section 13 of Schedule I to the Excise Tax Act, and

      • (ii) subject to subsection (2), has been in Canada and used by or in the possession of the representative for at least one year; and

    • (b) on a motor vehicle imported into Canada that

      • (i) has been purchased by a representative during the period commencing April 1, 1977 and ending December 31, 1978 for his personal or official use without payment of sales tax under the provisions of Part II of Schedule III to the Excise Tax Act and without payment of excise tax under the provisions of section 13 of Schedule I to the Excise Tax Act, and

      • (ii) subject to subsection (2), has been in Canada and used by or in the possession of the representative for at least two years.

  • (2) Where the Minister is advised by the Secretary of State for External Affairs that a representative has been transferred out of Canada, that the transfer had not been anticipated and that the representative could not reasonably have been expected to take a motor vehicle referred to in subsection (1) with him or that the representative has died, remission may be granted pursuant to subsection (1) on the recommendation of the Minister, if

    • (a) in the case of a motor vehicle manufactured or produced in Canada, the motor vehicle has been in Canada and used by or been in the possession of the representative for less than one year; or

    • (b) in the case of a motor vehicle imported into Canada, the motor vehicle has been in Canada and used by or been in the possession of the representative for less than two years.

  • 4 (1) Subject to section 5, remission is hereby granted of the sales tax and excise tax payable under subsection 27(4) of the Excise Tax Act on a motor vehicle that

    • (a) has been purchased in Canada or imported into Canada on or after January 1, 1979 by a representative for his personal or official use without payment of sales tax under the provisions of Part II of Schedule III to the Excise Tax Act and without payment of excise tax under the provisions of section 13 of Schedule I to the Excise Tax Act; and

    • (b) subject to subsection (2), has been in Canada and used by or in the possession of the representative for at least two years.

  • (2) Where the Minister is advised by the Secretary of State for External Affairs that a representative has been transferred out of Canada, that the transfer had not been anticipated and that the representative could not reasonably have been expected to take the motor vehicle referred to in subsection (1) with him or that the representative has died, remission may be granted pursuant to subsection (1) on the recommendation of the Minister if the motor vehicle has been in Canada and used by or been in the possession of the representative for less than two years.

Reciprocity

5 No remission pursuant to section 4 shall be granted under this Order to a representative of a government where the Secretary of State for External Affairs has advised the Minister that full reciprocity is not being accorded by the government to offices, officials and employees of the Government of Canada.

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