Contents
Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to section 115 of the Customs Tariff, hereby makes the annexed 13th IAAF World Junior Championships in Athletics Remission Order, 2010.notenote
Interpretation
1#
The following definitions apply in this Order.
Championships means the 13th IAAF World Junior Championships in Athletics, to be held in Moncton, New Brunswick, during the period beginning on July 19 and ending on July 25, 2010. (Championnats)
Championships family member means an individual, other than an individual ordinarily resident in Canada, who is the holder of an accreditation issued by the IAAF and is
(a)an athlete participating in the Championships or a coach, a judge, a team official, a support staff member or a technical official in the Championships; or
media rights holder means a person that has been granted broadcasting rights in respect of the Championships by the LOC. (titulaire de droits de diffusion)
LOC means the local organizing committee known as the IAAF World Junior Championships Organizing Committee Moncton 2010 Inc. (COL)
person means an individual, a partnership, a corporation, a trust, the estate of a deceased individual or a body that is a society, a union, a club, an association, a commission or other organization of any kind. (personne)
Application
Remission
3#
Remission is granted of
(a)the customs duties paid or payable on goods imported temporarily into Canada by a Championships family member for the exclusive use of that member in connection with the Championships; and
(b)the tax paid or payable under Part IX of the Excise Tax Act in respect of the importation of the goods referred to in paragraph (a).
4#
(1)Remission is granted of the customs duties paid or payable on
(a)goods for display, including apparatus to display those goods, imported temporarily into Canada by the LOC or a media rights holder, a sponsor, a supplier or the agent or representative of any of them, for use exclusively in connection with the Championships; and
(b)equipment, imported temporarily into Canada by the LOC or a media rights holder, a sponsor, a supplier or the agent or representative of any of them, for use exclusively in connection with the Championships.
(2)Remission is granted of a portion of the tax paid or payable under Part IX of the Excise Tax Act in respect of the importation of the goods and equipment referred to in subsection (1).
(3)The amount of the tax remitted under subsection (2) is equal to
(a)in the case of goods or equipment that are imported by a person who is not resident in Canada and is not a registrant as defined in subsection 123(1) of the Excise Tax Act, the total of the tax paid or payable under Part IX of that Act in respect of the importation of the goods or equipment; and
(b)in any other case, the difference between
(i)the total of the tax paid or payable under Part IX of the Excise Tax Act in respect of the importation of the goods or equipment, and
(ii)the amount of the tax paid or payable under Part IX of the Excise Tax Act in respect of the importation on 1/60 of the value of the goods or equipment for each month, or portion of a month, that the goods or equipment remain in Canada.
5#
Remission is granted of the customs duties paid or payable on goods imported into Canada by a media rights holder, a sponsor, a supplier, the LOC, the IAAF or the agent or representative of any of them, if the goods have a unit value of $60 or less and are for free distribution in connection with the Championships.
6#
(1)Remission is granted of the customs duties paid or payable on goods imported into Canada by the LOC or a Championships family member, if the goods have a unit value of $60 or less and are for distribution as gifts or awards to
(b)a member, an agent or a representative of the LOC;
(c)a resident of Canada participating in the Championships; or
(d)a resident of Canada acting in an official capacity in connection with the Championships.
(2)Remission is granted of the tax paid or payable under Part IX of the Excise Tax Act in respect of the importation of the goods referred to in subsection (1).
7#
Remission is granted of the customs duties paid or payable on athletic equipment imported into Canada by the LOC if the athletic equipment is
(a)certified by the IAAF as complying with the international competition standards applicable to the sport for which it is designed and as being required by an athlete exclusively for the purpose of training or competing in the Championships;
(b)donated to a not-for-profit sports club, a sports federation, a registered charity, an educational or other public institution or a municipality, town or city at the conclusion of the Championships; and
(c)not sold or otherwise disposed of within two years after importation.
8#
Remission is granted of the customs duties paid or payable on clothing imported into Canada if the clothing is
(b)provided free of charge to LOC or Championships volunteers to be worn as uniforms when undertaking their official volunteer duties in connection with the Championships; and
(c)kept by the individual volunteer recipients following the Championships.
Conditions
9#
Remission is granted under sections 3 and 4 on the condition that the goods or equipment, on or before December 31, 2010, are
(a)exported from Canada; or
(b)destroyed in Canada under the supervision of an officer of the Canada Border Services Agency at the expense of the importer.
10#
Remission is granted under this Order on the condition that
(a)the goods or equipment are imported into Canada during the period beginning on March 1, 2010 and ending on July 25, 2010;
(b)a claim for remission is made to the Minister of Public Safety and Emergency Preparedness within two years after the day on which the goods or equipment were accounted for under section 32 of the Customs Act; and
(c)the importer provides the Canada Border Services Agency with evidence or information that demonstrates that the importer is entitled to remission under this Order.
Coming into Force
Federal laws of Canada reproduced under the Reproduction of Federal Law Order (SI/97-5); not the official version. Source: Justice Laws Website.