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Advertising Material Remission Order (C.R.C., c. 739)

Regulations are current to 2024-11-26

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Advertising Material Remission Order

C.R.C., c. 739

FINANCIAL ADMINISTRATION ACT

Order Respecting the Remission of Taxes Paid or Payable Under Division III of Part IX and Under any Other Part of the Excise Tax Act on Certain Kinds of Advertising Material

Short Title

1 This Order may be cited as the Advertising Material Remission Order.

Interpretation

2 In this Order, advertising material means catalogues, price-lists and trade notices.

Remission

3 Subject to section 4, remission is hereby granted of all taxes paid or payable under Division III of Part IX and under any other Part of the Excise Tax Act on advertising material imported into Canada on or after January 1, 1991, relating to

  • (a) goods offered for sale or rental;

  • (b) transport services; or

  • (c) commercial insurance services.

  • SI/88-18, s. 2(E)
  • SI/91-8, s. 2
  • SI/98-7, s. 2

4 The remission mentioned in section 3 shall be granted only if

  • (a) each importation of advertising material

    • (i) consists of one document,

    • (ii) consists of more than one document but does not include more than one copy of any one document, or

    • (iii) irrespective of the number of documents or copies, does not exceed 1 kg (2.205 lbs.) in gross weight; and

  • (b) the advertising material clearly indicates the name of the foreign supplier of the goods or services, and does not indicate any Canadian source of supply for the goods or services.

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