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Duty Free Shop Regulations (SOR/86-1072)

Regulations are current to 2024-05-01 and last amended on 2019-06-25. Previous Versions

AMENDMENTS NOT IN FORCE

  • — SOR/2024-41, s. 52

  • — SOR/2024-41, s. 53

    • 53 Section 1 of the Regulations and the heading before it are repealed.

  • — SOR/2024-41, s. 54

    • 54 Subsection 3(2) of the Regulations is replaced by the following:

      • (2) The person must submit the application for a licence in the prescribed form by means of the electronic system specified by the Minister.

  • — SOR/2024-41, s. 55

      • 55 (1) Subsection 4(1) of the Regulations is replaced by the following:

          • 4 (1) An applicant must, before a licence is issued to them, give security in accordance with the requirements of the Financial Security (Electronic Means) Regulations and in an amount that is determined by the Minister and that is not less than $10,000.

      • (2) Subsection 4(3) of the Regulations is repealed.

  • — SOR/2024-41, s. 56

    • 56 Subsection 16(2) of the Regulations is replaced by the following:

      • (2) Before any goods are taken into a duty free shop, the licensee must provide to the Minister any documents required under the Act or any of its regulations.

  • — SOR/2024-41, s. 57

    • 57 Section 17.1 of the Regulations is replaced by the following:

      • 17.1 Every licensee that is a corporation must provide to the Minister, by means of the electronic system specified by the Minister, written notice 90 days before a proposed change in the beneficial ownership of the shares of a corporation referred to in subsection 3(3).


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