Tailored Collar Shirts Remission Order, 1997 (SOR/97-291)

Interpretation

1 In this Order, tailored collar shirt means a man’s or boy’s fabric shirt of heading No. 62.05, with a collar that consists of one or more pieces of material that are cut and sewn or fused and that is designed with two pointed or round ends.

Remission

2 Subject to sections 3 to 5, remission is hereby granted of the customs duties paid or payable under the schedule to the Customs Tariff to a tailored collar shirt manufacturer set out in the schedule in respect of tailored collar shirts imported into Canada by the manufacturer during the period beginning on July 1, 1997 and ending on December 31, 2004.

2.1 Subject to paragraph 3(b) and section 5, remission is hereby granted of the customs duties paid or payable under the Customs Tariff, to a tailored collar shirt manufacturer set out in the schedule in respect of tailored collar shirts imported into Canada by the manufacturer during the period beginning on January 1, 2005 and ending on December 31, 2006.

2.2 Subject to paragraph 3(b) and section 5, remission is hereby granted of 75% of the customs duties paid or payable under the Customs Tariff, to a tailored collar shirt manufacturer set out in the schedule in respect of tailored collar shirts imported into Canada by the manufacturer during the period beginning on January 1, 2007 and ending on December 31, 2007.

2.3 Subject to paragraph 3(b) and section 5, remission is hereby granted of 50% of the customs duties paid or payable under the Customs Tariff, to a tailored collar shirt manufacturer set out in the schedule in respect of tailored collar shirts imported into Canada by the manufacturer during the period beginning on January 1, 2008 and ending on December 31, 2008.

2.3.1 Subject to paragraph 3(b) and section 5, a further remission of 25% of the customs duties paid or payable under the Customs Tariff is hereby granted to a tailored collar shirt manufacturer set out in the schedule in respect of tailor collared shirts imported into Canada by the manufacturer during the period beginning on January 1, 2008 and ending on December 31, 2008.

2.4 Subject to paragraph 3(b) and section 5, remission is hereby granted of 75% of the customs duties paid or payable under the Customs Tariff, to a tailored collar shirt manufacturer set out in the schedule in respect of tailored collar shirts imported into Canada by the manufacturer during the period beginning on January 1, 2009 and ending on December 31, 2009.

2.5 Subject to paragraph 3(b) and section 5, remission is hereby granted of 50% of the customs duties paid or payable under the Customs Tariff, to a tailored collar shirt manufacturer set out in the schedule in respect of tailored collar shirts imported into Canada by the manufacturer during the period beginning on January 1, 2010 and ending on December 31, 2010.

2.6 Subject to paragraph 3(b) and section 5, remission is hereby granted of 50% of the customs duties paid or payable under the Customs Tariff, to a tailored collar shirt manufacturer set out in the schedule in respect of tailored collar shirts imported into Canada by the manufacturer during the period beginning on January 1, 2011 and ending on December 31, 2011.

2.7 Subject to paragraph 3(b) and section 5, remission is hereby granted of 50% of the customs duties paid or payable under the Customs Tariff, to a tailored collar shirt manufacturer set out in the schedule in respect of tailored collar shirts imported into Canada by the manufacturer during the period beginning on January 1, 2012 and ending on December 31, 2012.

Conditions

3 The remission granted under section 2 shall not exceed

• (a) where the remission is claimed in respect of tailored collar shirts imported during the period beginning on July 1, 1997 and ending on December 31, 1997, an amount equal to one half of the total amount of customs duties remitted to the manufacturer under the Tailored Collar Shirts Remission Order, 1988 in respect of shirts imported during 1995; and

• (b) where the remission is claimed in respect of tailored collar shirts imported during any calendar year beginning on or after January 1, 1998 and ending on or before December 31, 2012, an amount equal to the total amount of customs duties remitted to the manufacturer under the Tailored Collar Shirts Remission Order, 1988 in respect of shirts imported during 1995.

4 Remission shall not be granted under section 2 in respect of tailored collar shirts imported during the period beginning on July 1, 1997 and ending on December 31, 1997 where the total amount of the customs duties remitted to the manufacturer under this Order and the Tailored Collar Shirts Remission Order, 1988 in respect of those shirts would exceed the total amount of customs duties remitted to that manufacturer under the Tailored Collar Shirts Remission Order, 1988 in respect of shirts imported during 1995.

5 Remission is granted on condition that a claim for remission is made to the Minister within five years after the day on which the tailored collar shirts are imported into Canada.

Coming into Force

6 This Order comes into force on July 1, 1997.