Visiting Forces and Visiting Forces Personnel Alcoholic Beverages Remission Order
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
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