Customs Drawback Shirting Fabrics Regulations (C.R.C., c. 487)

Regulations are current to 2013-04-29

Customs Drawback Shirting Fabrics Regulations

C.R.C., c. 487

CUSTOMS TARIFF

Regulations Respecting a Drawback on Customs Duties Paid on Woven Fabrics Used in the Manufacture of Men’s and Boys’ Shirts

SHORT TITLE

1. These Regulations may be cited as the Customs Drawback Shirting Fabrics Regulations.

INTERPRETATION

  • 2. (1) In these Regulations,

    “Canadian fabric”

    “Canadian fabric” means a fabric that has been woven in Canada, whether or not it contains imported materials; (tissu canadien)

    “drawback period”

    “drawback period”, in relation to a manufacturer, means any period that is selected by the manufacturer for the purposes of these Regulations, neither the whole nor any part of which has previously been so selected, and that is referred to in any of the following paragraphs:

    • (a) the twelve month period before

      • January 1, 1979,
      • January 1, 1980,
      • January 1, 1981,
      • January 1, 1982,
      • January 1, 1983,
      • January 1, 1984,
      • January 1, 1985,
      • January 1, 1986,
      • January 1, 1987,
      • January 1, 1988, or
      • January 1, 1989,

    • (b) the six month period before

      • July 1, 1978,
      • January 1, 1979,
      • July 1, 1979,
      • January 1, 1980,
      • July 1, 1980,
      • January 1, 1981,
      • July 1, 1981,
      • January 1, 1982,
      • July 1, 1982,
      • January 1, 1983,
      • July 1, 1983,
      • January 1, 1984,
      • July 1, 1984,
      • January 1, 1985,
      • July 1, 1985,
      • January 1, 1986,
      • July 1, 1986,
      • January 1, 1987,
      • July 1, 1987,
      • January 1, 1988,
      • July 1, 1988, or
      • January 1, 1989, or

    • (c) the three month period before

      • April 1, 1978,
      • July 1, 1978,
      • October 1, 1978,
      • January 1, 1979,
      • April 1, 1979,
      • July 1, 1979,
      • October 1, 1979,
      • January 1, 1980,
      • April 1, 1980,
      • July 1, 1980,
      • October 1, 1980,
      • January 1, 1981,
      • April 1, 1981,
      • July 1, 1981,
      • October 1, 1981,
      • January 1, 1982,
      • April 1, 1982,
      • July 1, 1982,
      • October 1, 1982,
      • January 1, 1983,
      • April 1, 1983,
      • July 1, 1983,
      • October 1, 1983,
      • January 1, 1984,
      • April 1, 1984,
      • July 1, 1984,
      • October 1, 1984,
      • January 1, 1985,
      • April 1, 1985,
      • July 1, 1985,
      • October 1, 1985,
      • January 1, 1986,
      • April 1, 1986,
      • July 1, 1986,
      • October 1, 1986,
      • January 1, 1987,
      • April 1, 1987,
      • July 1, 1987,
      • October 1, 1987,
      • January 1, 1988,
      • April 1, 1988,
      • July 1, 1988,
      • October 1, 1988, or
      • January 1, 1989;

    (période de drawback)

    “fabric”

    “fabric” means a woven fabric but does not include a woven fabric composed in whole or in part of yarns of wool or hair; (tissu)

    “imported fabric”

    “imported fabric” means a fabric that has been woven in any country other than Canada, whether or not it contains Canadian materials, but does not include

    • (a) a fabric imported free of duty, or

    • (b) a fabric that would qualify for a drawback under any other regulations; (tissu importé)

    “manufacturer”

    “manufacturer”, with respect to a fabric, means the owner of the fabric at the time that the fabric is used in the manufacture of a shirt; (fabricant)

    “Minister”

    “Minister” means the Minister of National Revenue; (Ministre)

    “shirt”

    “shirt” means a man’s shirt or a boy’s shirt but does not include a shirt produced on order for the account of a Canadian government department. (chemise)

  • (2) Notwithstanding the definitions of the terms “Canadian fabric” and “imported fabric” in subsection (1), for the purposes of these Regulations, the shirting fabrics described in Order in Council P.C. 1973-7/2473 of August 21, 1973 are deemed to be Canadian fabrics and not imported fabrics.

  • SOR/79-37, s. 1;
  • SOR/81-1024, s. 1;
  • SOR/85-210, s. 1;
  • SOR/87-190, s. 1.