United States Surtax Remission Order (2025)

Marginal note:Remission — health care

2 Subject to section 5, remission is granted of surtaxes paid or payable under the United States Surtax Order (2025-1), the United States Surtax Order (Steel and Aluminum 2025) or the United States Surtax Order (Motor Vehicles 2025) in respect of goods imported

• (a) for use in the provision of medically necessary health care services, including services provided at

  • (i) a hospital,

  • (ii) a health care or dental clinic,

  • (iii) a medical, dental or diagnostic laboratory, or

  • (iv) a long-term care facility; or

• (b) by or on behalf of

  • (i) an entity that provides products or services related to blood, cells, tissues or organs for medically necessary health care, or

  • (ii) a federal, provincial, local or Indigenous health authority.