Surtax on the Importation of Certain Steel Goods Remission Order (SOR/2019-315)
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Regulations are current to 2024-11-26
Surtax on the Importation of Certain Steel Goods Remission Order
SOR/2019-315
Registration 2019-08-23
Surtax on the Importation of Certain Steel Goods Remission Order
P.C. 2019-1267 2019-08-21
Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to section 115Footnote a of the Customs TariffFootnote b makes the annexed Surtax on the Importation of Certain Steel Goods Remission Order.
Return to footnote aS.C. 2005, c. 38, par. 145(2)(j)
Return to footnote bS.C. 1997, c. 36
Remission
Marginal note:Remission of surtax
1 (1) Subject to subsection (2), remission is granted of the surtax, or any portion of the surtax, paid under the Order Imposing a Surtax on the Importation of Certain Steel Goods in respect of
(a) the goods described in paragraphs 1(c) to (i) of the schedule to that Order; and
(b) the goods expressly excluded from item 2 of the schedule to that Order.
Marginal note:Conditions
(2) The remission referred to in subsection (1) is granted on condition that
(a) no other claim for relief of the surtax, or the portion of the surtax, as applicable, has been granted under the Customs Tariff in respect of those goods; and
(b) a claim for remission is made by the importer to the Minister of Public Safety and Emergency Preparedness within two years after the date of the importation of those goods.
Coming into Force
Marginal note:Registration
2 This Order comes into force on the day on which it is registered.
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