Visiting Forces and Visiting Forces Personnel Alcoholic Beverages Remission Order (SI/85-122)

1 [Repealed, SI/2009-90, s. 2]

Interpretation

2 In this Order

alcoholic beverage

alcoholic beverage means beer, spirits or wine; (boisson alcoolique)

beer

beer has the same meaning as beer or malt liquor in section 4 of the Excise Act; (bière)

brewer

brewer has the same meaning as in section 4 of the Excise Act; (brasseur)

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)

spirits

spirits has the same meaning as in section 2 of the Excise Act, 2001; (spiritueux)

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)

wine

wine has the same meaning as in section 2 of the Excise Act, 2001. (vin)

Remission

• 3 (1) Subject to section 4, remission is granted of the customs duties and additional duties equal to excise duties imposed under the Customs Tariff that are paid or payable by a liquor board and of the taxes imposed under Part IX of the Excise Tax Act in respect of spirits, wine or imported beer sold to visiting forces or visiting forces personnel.

• (2) Subject to section 4, remission is granted of the excise duties imposed under the Excise Act, 2001 that are paid or payable on or after July 1, 2003 by a liquor board in respect of spirits or wine sold to visiting forces or visiting forces personnel.

• (3) Subject to section 4, remission is granted of the excise duties imposed under the Excise Act that are paid or payable by a brewer licensed under that Act and of the taxes imposed under Part IX of the Excise Tax Act in respect of beer brewed in Canada and sold to visiting forces or visiting forces personnel.

Conditions

4 Remission is granted on condition that

• (a) the purchase price that is paid or payable by visiting forces or visiting forces personnel for alcoholic beverages does not include any amount for the duties or taxes referred to in section 3, or, where the purchase price paid or payable does include an amount for those duties or taxes, that amount is reimbursed or credited to the visiting forces or visiting forces personnel; and

• (b) a claim for remission is made by a liquor board or a brewer licensed under the Excise Act to the Minister of National Revenue or to the Minister of Public Safety and Emergency Preparedness, as appropriate, 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.