Marginal note:Rate
61 (1) The rate of a surtax imposed under subsection 55(1), section 60 or subsection 63(1) on goods imported from a free trade partner need not be the same rate as that imposed under subsection 55(1) or 63(1) on goods of the same kind imported from any other country, but must not exceed the rate of surtax imposed under subsection 55(1) or 63(1) on goods of the same kind imported from any other country.
Marginal note:Limitation
(2) If the Governor in Council makes an order under subsection 55(1) or 63(1) that applies to goods imported from a free trade partner that meet the conditions set out in subsection 59(1) or 63(4) or makes an order under section 60, the Governor in Council shall be guided, as the case may be, by
(a) subparagraph 5(b) of Article 10.2 of the Canada–United States–Mexico Agreement;
(b) subparagraph 5(b) of Article F-02 of the Canada–Chile Free Trade Agreement; or
(c) subparagraph 5(b) of Article 4.6 of the Canada–Israel Free Trade Agreement.
- 1997, c. 36, s. 61
- 2020, c. 1, s. 194
- Date modified: