Scientific or Exploratory Expeditions Remission Order (SOR/95-82)

1 [Repealed, SOR/98-60, s. 2]

Interpretation

2 In this Order,

Act

Act means the Excise Tax Act; (Loi)

Minister

Minister means the Minister of National Revenue; (ministre)

scientific equipment

scientific equipment means instruments, apparatus, photographic equipment, machines or their accessories, used for the purposes of conducting experiments or gathering information during scientific or exploratory expeditions; (matériel scientifique)

scientific or exploratory expedition

scientific or exploratory expedition means an expedition

• (a) conducted or sponsored by a scientific or cultural organization, an institution of learning or a foreign government,

• (b) the participants in which are non-residents of Canada, and

• (c) the sponsors of which have undertaken to make available to the Government of Canada all of the information obtained in Canada as a result of the expedition’s field studies; (expédition scientifique ou explorative)

support equipment

support equipment [Repealed, SOR/98-60, s. 3]

tools

tools means tools specially designed for the maintenance, checking, gauging or repair of scientific equipment. (outils)

Remission

3 Remission is hereby granted of the taxes imposed under Division III of Part IX of the Act and under any other Part of the Act paid or payable on foodstuffs and other consumable goods, other than alcoholic beverages and tobacco products, imported on or after January 1, 1991, by a scientific or exploratory expedition for its exclusive use while conducting field studies in Canada.

4 Subject to section 6, remission is hereby granted of the taxes imposed under Division III of Part IX of the Act and under any other Part of the Act paid or payable on scientific equipment, spare parts of scientific equipment and tools imported on or after January 1, 1991, by a scientific or exploratory expedition for use in conducting field studies in Canada.

5 [Repealed, SOR/98-60, s. 4]

Conditions

• 6 (1) Remission is granted pursuant to section 4 on the condition that the scientific equipment, spare parts and tools are

  • (a) described in a document, on importation, in the form authorized by the Minister;

  • (b) used exclusively by the scientific or exploratory expedition in conducting field studies in Canada; and

  • (c) destroyed in Canada under the supervision of a customs officer at the expense of the importer or exported from Canada

    • (i) within two years after the date on which the goods were accounted for under the Customs Act, or

    • (ii) where an extension is granted pursuant to subsection (2), within two years after the date on which that extension expires.

• (2) The Minister may extend the two-year period referred to in subparagraph (1)(c)(i) by one or more periods, not exceeding two years each, where the importer has presented evidence indicating that the extension is necessary to allow the scientific or exploratory expedition to complete its field studies in Canada.