Visiting Forces Act (R.S.C., 1985, c. V-2)

Act current to 2013-04-29 and last amended on 2005-12-12. Previous Versions

Marginal note:Exception

21. Section 26 of the Security of Information Act does not apply in respect of a designated state.

  • R.S., 1985, c. V-2, s. 21;
  • 2001, c. 41, s. 38.

PART V

TAXATION

Marginal note:Residence or domicile

  • 22. (1) Where the liability for any form of taxation in Canada depends on residence or domicile, a period during which a member of a visiting force is in Canada by reason of his being a member of such visiting force shall, for the purpose of such taxation, be deemed not to be a period of residence in Canada and not to create a change of residence or domicile.

  • Marginal note:Salaries

    (2) A member of a visiting force is exempt from taxation in Canada on the salary and emoluments paid to the member as a member by a designated state and in respect of any tangible personal or corporeal movable property that is in Canada temporarily by reason of the member’s presence in Canada as a member.

  • Marginal note:Resident Canadian citizens excepted

    (3) For the purposes of this section, the term "member of a visiting force" does not include a Canadian citizen resident or ordinarily resident in Canada.

  • R.S., 1985, c. V-2, s. 22;
  • 2001, c. 4, s. 127.
Marginal note:Service vehicles

23. No tax or fee is payable in respect of the licensing or registration of service vehicles of a visiting force or in respect of the use of such vehicles on any road in Canada.

  • R.S., c. V-6, s. 23.
Marginal note:Imports

  • 24. (1) Subject to the regulations, a visiting force may import into Canada, free of duty and tax, equipment for the visiting force and such quantities of provisions, supplies and other goods for the exclusive use of the visiting force as in the opinion of the Minister of Public Safety and Emergency Preparedness are reasonable.

  • Marginal note:Idem

    (2) The Minister of Public Safety and Emergency Preparedness may authorize the import into Canada, free of duty and tax, of goods for use by dependants of members of a visiting force.

  • R.S., 1985, c. V-2, s. 24;
  • 2005, c. 38, ss. 142, 145.
Previous Version
Marginal note:Personal effects and motor vehicles

25. A member of a visiting force may, in accordance with the regulations,

  • (a) at the time of his first arrival to take up service in Canada and at the time of the first arrival of any dependant to join the member, import his personal effects and furniture free of duty and tax; and

  • (b) import, free of duty and tax, his private motor vehicle for the personal use of himself and his dependants temporarily, but this paragraph shall not be construed as granting or authorizing the granting of any exemption from taxes or fees in respect of the licensing or registration of private vehicles or the use of the roads by private vehicles in Canada.

  • R.S., c. V-6, s. 25.