14^th IAAF World Half Marathon Championships Remission Order (SOR/2005-263)

Interpretation

1 The following definitions apply in this Order.

Championships

Championships means the 14^th IAAF World Half Marathon Championships to be held in Edmonton, Alberta, on October 1, 2005. (Championnats)

Championships family member

Championships family member means

• (a) an individual, other than an individual ordinarily resident in Canada, who is an athlete participating in a competitive event of the Championships, a coach, a trainer, an official or a judge in the Championships; or

• (b) an individual, other than an individual ordinarily resident in Canada, who is the holder of an IAAF accreditation issued by the LOC and who is a member of

  • (i) the IAAF, or

  • (ii) a sports federation that is a member of the IAAF. (membre de la famille des Championnats)

foreign corporation

foreign corporation means a corporation, whose head office is located outside Canada, that does not have a branch office or a subsidiary corporation located in Canada and that has been designated as an official sponsor or supplier of the Championships, or granted broadcasting rights for the Championships, by the LOC. (société étrangère)

IAAF

IAAF means the International Association of Athletics Federations. (IAAF)

LOC

LOC means the local organizing committee known as the Edmonton World Half Marathon Championships 2005 Ltd. Local Organizing Committee. (COL)

Application

2 This Order does not apply to alcoholic beverages or tobacco products.

Remission

3 Subject to sections 7 and 8, remission is hereby granted of the excise taxes and the goods and services tax paid or payable on goods imported temporarily into Canada by a Championships family member, if the goods are for the exclusive use of the member in connection with the Championships.

• 4 (1) Subject to sections 7 and 8, remission is hereby granted of a portion of the goods and services tax paid or payable on the following goods:

  • (a) goods for display, including apparatus and equipment used to display those goods, imported temporarily into Canada by a foreign corporation, or its agent or representative, for use exclusively in connection with the Championships; and

  • (b) equipment imported temporarily into Canada by the LOC or a foreign corporation, or its agent or representative, for use exclusively at the Championships.

• (2) The portion of the goods and services tax remitted under subsection (1) is an amount equal to the difference between

  • (a) the amount of the goods and services tax paid or payable on the value of the goods, and

  • (b) the amount of the goods and services tax payable on 1/60 of the value of the goods for each month or a portion of a month that the goods remain in Canada.

5 Subject to section 8, remission is hereby granted of the customs duties paid or payable on goods imported into Canada by a foreign corporation, or its agent or representative, if the goods have a unit value of $60 or less and are intended for free distribution at the Championships.

6 Subject to section 8, remission is hereby granted of the customs duties, the excise taxes and the goods and services tax paid or payable on goods imported into Canada by a Championships family member, if the goods have a unit value of $60 or less and are intended for free distribution as gifts or awards to

• (a) another Championships family member;

• (b) the LOC or any member 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.

Conditions

7 Remission is granted under sections 3 and 4 on the condition that the goods, on or before December 31, 2005, are

• (a) exported from Canada; or

• (b) destroyed in Canada under the supervision of a customs officer at the expense of the importer.

8 Remission is granted under this Order on the condition that

• (a) the goods are imported into Canada during the period beginning on March 1, 2005 and ending on October 1, 2005;

• (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 were accounted for under section 32 of the Customs Act; and

• (c) the importer provides the Canada Border Services Agency with any evidence or information that demonstrates that the importer is entitled to remission under this Order.

  • SOR/2005-263, err., Vol. 140, No. 4

Coming into Force

9 This Order comes into force on the day on which it is registered.