Pet Food for Testing Remission Order (SI/86-61)

Short Title

1 This Order may be cited as the Pet Food for Testing Remission Order.

Remission of Customs Duties

2 Subject to section 4, remission is hereby granted of the customs duties paid or payable under the Customs Tariff on pet food imported for the purpose of testing its palatability and nutritional adequacy on animals.

Remission of Sales Tax

3 Subject to section 4, remission is hereby granted of the sales tax paid or payable under the Excise Tax Act on the goods for which customs duties is remitted pursuant to section 2, in an amount equal to the difference between

• (a) the amount of sales tax paid or payable on the goods; and

• (b) the amount of sales tax that would be payable in respect of the goods if the duty paid value used to calculate the sales tax on the goods was reduced by the amount of the remission of customs duties granted under this Order.

Conditions

4 The remission referred to in sections 2 and 3 is granted on condition that a claim for remission is made to the Minister of National Revenue within two years after the date of importation of the goods in respect of which remission is claimed.