Order Respecting the Remisson of Taxes Imposed under Division III of Part IX and any other Part of the Excise Tax Act, Paid or Payable on the Importation of Goods by Seasonal Residents
P.C. 1991-985 1991-05-30
His Excellency the Governor General in Council, considering that it is in the public interest to do so, is pleased hereby, on the recommendation of the Minister of National Revenue and the Treasury Board, pursuant to section 23 of the Financial Administration Act, to revoke the Seasonal Residents’ Remission Order, C.R.C., c. 788, and to make the annexed Order respecting the remission of duties, including the tax imposed under Division III of Part IX of the Excise Tax Act, paid or payable on the importation of goods by seasonal residents, in substitution therefor.
2 In this Order,
duties [Repealed, SI/98-20, s. 2]
- household effects
household effects means furniture and goods that are found in a home, and tools and equipment that are used in the maintenance of a home, but does not include construction material, electrical fixtures or any other goods that are permanently attached or incorporated into a home; (effets domestiques)
- seasonal resident
seasonal resident means a person who is not a resident of Canada and who leases for not less than three years or who owns, for seasonal use, a residence in Canada, other than a time-sharing residence or a mobile home. (résident saisonnier)
- SI/98-20, s. 2
3 (1) Subject to subsection (2) and section 4, remission is hereby granted of the taxes imposed under Division III of Part IX and any other part of the Excise Tax Act, paid or payable on the importation of household effects by a seasonal resident where the household effects
(a) are imported for the personal use of the seasonal resident or the seasonal resident’s family and are not for any commercial, industrial, occupational or other purpose;
(b) are owned by the seasonal resident or the seasonal resident’s family and have been in the possession of and use of the seasonal resident or the seasonal resident’s family before the seasonal resident’s first arrival in Canada to occupy the seasonal residence; and
(c) are not sold or otherwise disposed of in Canada for at least one year after their importation.
(2) A seasonal resident is entitled to only one remission under this Order.
- SI/98-20, s. 3
4 (1) Subject to subsection (2), a seasonal resident’s household effects shall be imported at the time of the first arrival in Canada of the seasonal resident and shall be listed on a customs accounting document.
(2) Where household effects that are listed on a customs accounting document referred to in subsection (1) are not imported at the time of the first arrival in Canada of the seasonal resident, the household effects shall be identified on that customs accounting document as household effects that are to follow.
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