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Goods Imported for Certification Remission Order (SI/87-102)

Regulations are current to 2024-10-30

Goods Imported for Certification Remission Order

SI/87-102

FINANCIAL ADMINISTRATION ACT

Registration 1987-06-10

Order Respecting the Remission of Taxes Imposed Under Division III of Part IX and Under any Other Part of the Excise Tax Act and Customs Duties Imposed Under Section 21 of the Customs Tariff, Paid or Payable on Goods Imported into Canada to be Tested or Examined for Certification by an Accredited Organization

P.C. 1987-1044 1987-05-21

Her Excellency the Governor General in Council, considering that it is in the public interest, is pleased hereby, on the recommendation of the Minister of National Revenue and the Treasury Board, pursuant to section 17Footnote * of the Financial Administration Act, to make the annexed Order respecting the remission of the customs duty and sales and excise taxes paid or payable on goods imported into Canada to be tested or examined for certification by an accredited organization.

Short Title

1 This Order may be cited as the Goods Imported for Certification Remission Order.

Interpretation

2 In this Order, accredited organization means an organization accredited by the Standards Council of Canada to certify that goods tested or examined by it meet the standards set by it in respect of those goods. (organisme accrédité)

Remission

3 Subject to section 4, remission is hereby granted of the taxes imposed under Division III of Part IX and under any other Part of the Excise Tax Act and customs duties imposed under section 21 of the Customs Tariff, paid or payable on goods that are imported and used solely for testing or examination for certification by an accredited organization.

  • SI/88-18, s. 2
  • SI/91-8, s. 2
  • SI/98-15, s. 2

Conditions

4 Remission under section 3 is granted on condition that

  • (a) an application for remission is made to the Minister of National Revenue within two years after the date of importation of the goods for which remission is claimed;

  • (b) the goods are imported on or after July 1, 1986 by or on behalf of an accredited organization, for testing or examination by that organization;

  • (c) the goods are neither sold nor given to any person other than an accredited organization in Canada by or on behalf of the importer, and on completion of the testing or examination the goods are either exported or destroyed by or on behalf of the importer; and

  • (d) the applicant provides such other evidence as is necessary to demonstrate to the Minister of National Revenue that the applicant is entitled to the remission.

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