Visiting Forces and Visiting Forces Personnel Alcoholic Beverages Remission Order

Contents

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 17 of the Financial Administration Act, to revoke Orders in Council P.C. 1954-11/1718 of 18th November, 1954, P.C. 1955-33/995 of 30th June, 1955, P.C. 1957-23/628 of 9th May, 1957, P.C. 1957-24/1457 of 7th November, 1957, P.C. 1958-27/370 of 18th March, 1958, P.C. 1958-25/1329 of 25th September, 1958, P.C. 1958-22/1597 of 27th Novermber, 1958, P.C. 1959-16/93 of 29th January, 1959, P.C. 1960-23/177 of 18th February, 1960 and P.C. 1971-14/1680 of 11th August, 1971 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.^note^note

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[Repealed, SI/2009-90, s. 2] (repealed)

Interpretation

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In this Order

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

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

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

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

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

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Remission

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(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

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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.

^note

Federal laws of Canada reproduced under the Reproduction of Federal Law Order (SI/97-5); not the official version. Source: Justice Laws Website.

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Interpretation

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Remission

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Conditions

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