CONSOLIDATION

Low Level Air Defence System Remission Order

SI/87-152

Current to June 20, 2022



OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence

31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations

(3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency.

LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only.

NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”.

Current to June 20, 2022

TABLE OF PROVISIONS Order Respecting the Remission of the Customs Duties and the Partial Remission of the Sales Tax Paid or Payable on Defence Supplies Imported into Canada as Part of or for Use in the Manufacture of a Low Level Air Defence System

Short Title

Interpretation

Remission of Customs Duties

Remission of Sales Tax

Conditions

Current to June 20, 2022

ii

Registration SI/87-152 August 19, 1987

FINANCIAL ADMINISTRATION ACT Low Level Air Defence System Remission Order

P.C. 1987-1534

July 30, 1987

Her Excellency the Governor General in Council, considering that it is in the public interest, is pleased hereby, on the recommendation of the Minister of National Revenue and the Treasury Board, pursuant to section 17* of the Financial Administration Act, to make the annexed Order respecting the remission of the customs duty and the partial remission of the sales tax paid or payable on defence supplies imported into Canada as part of or for use in the manufacture of a Low Level Air Defence System.

*

S.C. 1980-81-82-83, c. 170, s. 4

Current to June 20, 2022

Order Respecting the Remission of the Customs Duties and the Partial Remission of the Sales Tax Paid or Payable on Defence Supplies Imported into Canada as Part of or for Use in the Manufacture of a Low Level Air Defence System

Short Title 1 This Order may be cited as the Low Level Air Defence

System Remission Order.

Interpretation 2 In this Order,

defence supplies has the same meaning as in the Defence Production Act; (approvisionnements de défense) Low Level Air Defence System includes a missile system mounted on an armoured personnel carrier, 35 mm twin guns, and a skyguard radar and fire control unit. (système de défense aérienne à basse altitude)

Remission of Customs Duties [SI/88-165, s. 2(E)]

3 Subject to section 5, remission is hereby granted of the

customs duties paid or payable under the Customs Tariff in respect of defence supplies that are imported during the period commencing on April 1, 1986 and terminating on April 1, 1995, by Werkzeugmaschinenfabrik OerlikonBuehrle AG or Oerlikon Aerospace Inc. or by the agents or subcontractors of those companies and that are part of, or are used in the manufacture of, a Low Level Air Defence System pursuant to a contract with the Department of National Defence. SI/88-165, s. 1.

Remission of Sales Tax 4 Subject to section 5, partial remission is hereby granted of the sales tax paid or payable under the Excise Tax Act on the defence supplies in respect of which customs

Current to June 20, 2022

Low Level Air Defence System Remission Order Remission of Sales Tax Sections 4-5

duties are remitted under section 3, in an amount equal to the difference between (a) the amount of sales tax paid or payable in respect

of the defence supplies; and (b) the amount of sales tax that would have been paid or that would have been payable in respect of the defence supplies if the duty paid value used to calculate the sales tax paid or payable in respect of the defence supplies had been reduced by the amount of the customs duties remitted under section 3. SI/88-165, s. 2(E).

Conditions 5 Remission is granted under sections 3 and 4 on condition that (a) an application for remission is made to the Minister of National Revenue within two years after the date that the defence supplies receive customs clearance; (b) the Minister of Supply and Services certifies that

the supplies are defence supplies; and (c) the application is accompanied by such other evidence as is necessary to demonstrate to the Minister of National Revenue that the applicant is entitled to the remission.

Current to June 20, 2022

