Order Respecting the Remission of Customs Duties Imposed under the Customs Tariff, Excise Duties Imposed under the Excise Act and Taxes Imposed under the Excise Tax Act, Including the Tax Imposed under Part IX Thereof, on Alcoholic Beverages Sold to Visiting Forces and to Visiting Forces Personnel Present in Canada on Temporary Duty
P.C. 1985-2071 1985-06-27
Her Excellency the Governor General in Council, considering that it is in the public interest to make the annexed remission order, is pleased hereby, on the recommendation of the Minister of National Revenue and the Treasury Board and pursuant to section 17Footnote * of the Financial Administration Act, to revoke Orders in Council P.C. 1954-11/1718 of 18th November, 1954Footnote **, P.C. 1955-33/995 of 30th June, 1955Footnote **, P.C. 1957-23/628 of 9th May, 1957Footnote **, P.C. 1957-24/1457 of 7th November, 1957Footnote **, P.C. 1958-27/370 of 18th March, 1958Footnote **, P.C. 1958-25/1329 of 25th September, 1958Footnote **, P.C. 1958-22/1597 of 27th Novermber, 1958Footnote **, P.C. 1959-16/93 of 29th January, 1959Footnote **, P.C. 1960-23/177 of 18th February, 1960Footnote ** and P.C. 1971-14/1680 of 11th August, 1971Footnote ** and to make the annexed Order respecting the remission of customs, duty, excise duty, excise tax and sales tax on alcoholic beverages sold to visiting forces and to visiting forces personnel present in Canada on temporary duty.
Return to footnote *S.C. 1980-81-82-83, c. 170, s. 4
1 This Order may be cited as the Visiting Forces and Visiting Forces Personnel Alcoholic Beverages Remission Order.
2 In this Order
- liquor board
liquor board means any board, commission or other agency of a government of a province that under the laws of the province is empowered to sell and distribute or to authorize the sale and distribution of alcoholic beverages to visiting forces and visiting forces personnel; (régie des alcools)
- visiting forces
visiting forces means any of the armed forces of a country that is a party to the North Atlantic Treaty, a member of the Commonwealth or a designated state within the meaning of the Visiting Forces Act and that is present in Canada on official duty; (forces étrangères présentes au Canada)
- visiting forces personnel
visiting forces personnel means any member of visiting forces who is the holder of an authorized identification card issued by the Minister of National Defence and who is present in Canada on official duty but does not include any member on duty at a diplomatic mission. (personnel)
3 Subject to section 4, remission is hereby granted of the customs duties imposed under the Customs Tariff, the excise duties imposed under the Excise Act and the taxes imposed under the Excise Tax Act, including the tax imposed under Part IX thereof, paid or payable by a liquor board in respect of any alcoholic beverages sold to visiting forces or visiting forces personnel.
- SI/88-18, s. 2(E)
- SI/91-8, s. 2
4 Remission is granted under section 3 on condition that
(a) the purchase price paid or payable by visiting forces or visiting forces personnel for alcoholic beverages does not include any amount for customs duties imposed under the Customs Tariff, excise duties imposed under the Excise Act and taxes imposed under the Excise Tax Act, including the tax imposed under Part IX thereof, remitted under this Order; and
(b) a claim for remission is made to the Deputy Minister of National Revenue for Customs and Excise and is supported by documentary evidence or other information as may be required for the administration of this Order, including
(i) in the case of visiting forces, a written statement, signed by the unit commander of the visiting forces or a person authorized by him, stating that the alcoholic beverages purchased are for the sole use of the visiting forces or for resale to visiting forces personnel, and
(ii) in the case of visiting forces personnel, a written statement, signed by the member of the visiting forces making the purchase, stating that the alcoholic beverages purchased are for consumption by visiting forces personnel and will not be resold, given as a gift or otherwise distributed.
- SI/88-18, s. 2(E)
- SI/91-8, s. 2
- Date modified: