Visiting Forces (Part IX of the Excise Tax Act) Remission Order (SI/92-210)

Short Title

1 This Order may be cited as the Visiting Forces (Part IX of the Excise Tax Act) Remission Order.

Interpretation

2 In this Order,

fiscal year

fiscal year means the period beginning on April 1 in one calendar year and ending on March 31 in the next calendar year; (exercice)

real property

real property has the same meaning as in subsection 123(1) of the Excise Tax Act; (immeuble)

service

service has the same meaning as in subsection 123(1) of the Excise Tax Act; (service)

supply

supply has the same meaning as in subsection 123(1) of the Excise Tax Act; (fourniture)

tax

tax means the tax imposed under Division II of Part IX of the Excise Tax Act; (taxe)

visiting force

visiting force has the same meaning as in section 2 of the Visiting Forces Act, but does not include any member of a visiting force or any civilian personnel designated as a civilian component of a visiting force. (force étrangère présente au Canada)

Remission

3 Subject to section 4, remission is hereby granted of the tax paid or payable on or after January 1, 1991 in respect of a supply of tangible personal property, real property or a service made to a visiting force for official use.

Conditions

4 Remission is granted on condition that

• (a) in respect of a supply other than a supply made by the Department of National Defence or the Canadian Commercial Corporation, the visiting force submits a claim in writing to the Minister of National Revenue

  • (i) where the claim is in respect of a supply made on or after the date of the coming into force of this subparagraph, within two years after the date on which the supply is made, and

  • (ii) in any other case, within four years after the date on which the supply is made;

• (b) in respect of a claim submitted in accordance with paragraph (a), the visiting force provides, at the time the claim is submitted, the original or a certified true copy of an invoice substantiating the amount of tax paid in respect of the supply; and

• (c) the visiting force provides the Minister of National Revenue with a complete report of the total amount of tax remitted to the force during the preceding fiscal year, not later than April 30 following that fiscal year.