FINANCIAL ADMINISTRATION ACTDemonstration Aircraft Remission OrderOrder Respecting Remission of Sales Tax on Domestically Manufactured Aircraft Used for Demonstration to Prospective CustomersShort TitleThis Order may be cited as the Demonstration Aircraft Remission Order.InterpretationIn this Order, “aircraft” includes helicopters.Remission of Sales TaxSubject to section 4, remission is hereby granted of the sales tax payable under the Excise Tax Act on any aircraft manufactured in Canada at the time of its first use in Canada.SI/86-58, s. 1ConditionsThe remission referred to in section 3 is granted on condition thatthe aircraft is used only by the manufacturer of the aircraft for the purpose of demonstrating the aircraft to prospective customers of the manufacturer;the manufacturer keeps complete records of the use of the aircraft; andthe manufacturer produces the records for inspection when requested to do so by an officer of the Department of National Revenue administering or enforcing the Excise Tax Act.SI/86-58, s. 1[Revoked, SI/86-58, s. 1]