Order Respecting the Remission of the Tax Imposed Under Division III of Part IX of the Excise Tax Act on Printed Material Imported for Use by Foreign Carriers
P.C. 1995-1202 1995-07-26
His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to section 101 of the Customs TariffFootnote *, is pleased hereby to make the annexed Order respecting the remission of customs duties imposed under the Customs Tariff and the tax imposed under Division III of Part IX of the Excise Tax Act on printed material imported for use by foreign carriers.
Return to footnote *R.S., c. 41 (3rd Supp.)
1 This Order may be cited as the Printed Material for Foreign Carriers Remission Order, 1995.
2 In this Order,
- printed material
printed material means the goods described in the annexed schedule; (imprimé)
- foreign carrier
foreign carrier means an airline registered in a foreign country; (transporteur étranger)
- Canadian carrier
Canadian carrier means an airline registered in Canada. (transporteur Canadien)
3 Remission is hereby granted of the tax paid or payable under Division III of Part IX of the Excise Tax Act on printed material imported into Canada by or on behalf of a foreign carrier for use exclusively in the promotion and operation of air services provided by that carrier on condition that, at the time of importation, the country of the foreign carrier grants a similar privilege to Canadian carriers.
- SOR/98-28, s. 23
- Date modified: