Outerwear Apparel Remission Order, 1998

Contents

His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to section 101 of the Customs Tariff, hereby makes the annexed Outerwear Apparel Remission Order, 1998.^note

Interpretation

1 #

The definitions in this section apply in this Order.

outerwear apparel means children’s and infants’ coats, jackets and snow and ski wear; women’s and girls’ jackets and snow and ski wear; men’s and boys’ jackets and snow and ski wear; women’s and girls’ coats; and, men’s and boys’ coats, made from outerwear fabric; (vêtements de dessus)

outerwear fabric means broadwoven fabrics consisting solely of one generic man-made fibre or broadwoven fabrics consisting solely of cotton fibres, of cotton fibres mixed solely with man-made fibres or of man-made fibres mixed solely with other man-made fibres. (tissu pour vêtements de dessus)

Remission

2 #

Subject to sections 3 and 4, remission is hereby granted of the customs duties paid or payable under the Customs Tariff, to a manufacturer of outerwear apparel set out in the schedule in respect of outerwear apparel imported into Canada by the manufacturer during the period beginning on January 1, 1998 and ending on December 31, 2004.

2.1 #

2.2 #

Subject to sections 3 and 4, remission is hereby granted of 75% of the customs duties paid or payable under the Customs Tariff, to a manufacturer of outerwear apparel set out in the schedule in respect of outerwear apparel imported into Canada by the manufacturer during the period beginning on January 1, 2007 and ending on December 31, 2007.^note

2.3 #

Subject to sections 3 and 4, remission is hereby granted of 50% of the customs duties paid or payable under the Customs Tariff, to a manufacturer of outerwear apparel set out in the schedule in respect of outerwear apparel imported into Canada by the manufacturer during the period beginning on January 1, 2008 and ending on December 31, 2008.^note

2.3.1 #

Subject to sections 3 and 4, a further remission of 25% of the customs duties paid or payable under the Customs Tariff is hereby granted to a manufacturer of outerwear apparel set out in the schedule in respect of outerwear apparel imported into Canada by the manufacturer during the period beginning on January 1, 2008 and ending on December 31, 2008.^note

2.4 #

2.5 #

2.6 #

2.7 #

3 #

The remission granted under this Order in respect of imports during any calendar year shall not exceed the total amount of customs duties remitted to the manufacturer under the Outerwear Fabrics and Outerwear Apparel Remission Order in respect of outerwear apparel imported during 1995.

4 #

Remission is granted on condition that a claim for remission is made to the Minister of National Revenue within five years after the day on which the outerwear apparel is imported into Canada.^note

Coming into Force

5 #

This Order comes into effect on December 29, 1997.

(Section 2)

Amerella Canada LtéeAstro Sportswear Ltd.Atlantic SportswearAudvik LtéeBertrand Croft Inc.Canada Sportswear Corp.Canadian Children WearChemises Empire LtéeCompagnie Canadienne de MontréalCréations Claire Bell Inc.DDI Fashion Design Inc.Diffusion Bell-Gam Inc.E. & J. Manufacturing Ltd.Ested IndustriesFen-Nelli Fashions Inc.Freed & Freed International Ltd.Gemini Fashions of Canada Ltd.Gusti Vêtements Tabco Inc.Hiverna Inc.Innotex Inc.Irwin Togs Inc.J.P. Hammill & Son LimitedKelsey Sportswear Ltd.Koolah Products of AustraliaK-Way Radisson SportsLes Confections Lamartine Inc.Les Industries FLGLinda Lundstrom Ltd.Louis Garneau Sports Inc.L.W.L. Outerwear Manufacturers Ltd. Sports Chief du CanadaMac Mor of Canada Ltd.Marv Holland Industries Ltd.Maywest Manufacturing Ltd.Mazsport Garments Inc.Me-Jay Modes Inc.Metro Sportswear Ltd.Modern Headwear Ltd.Mustang Survival Corp.New West Sportswear Ltd.Nikaldi Sportswear Inc.Peerless Garments Inc.Richlu Sportswear Ltd.Robin International Inc.Street Sport Mfg.Trans-Continental SalesVêtements d’Enfants Allen Inc.Vêtements Irwin Inc.

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