CONSOLIDATION

Laminated Glass Dinnerware Remission Order

SI/84-51

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 Partial Remission of Customs Duties and Sales Tax on Laminated Glass Dinnerware 1

Short Title

Remission of Customs Duties

Remission of Sales Tax

Condition

Current to June 20, 2022

ii

Registration SI/84-51 April 4, 1984

FINANCIAL ADMINISTRATION ACT Laminated Glass Dinnerware Remission Order

P.C. 1984-965

March 22, 1984

His Excellency the Governor General in Council, considering that it is in the public interest to make the annexed remission order, is pleased hereby, on the recommendation of the Minister of Finance and the Treasury Board and pursuant to section 17 of the Financial Administration Act, to make the annexed Order respecting the partial remission of customs duty and sales tax on laminated glass dinnerware.

Current to June 20, 2022

Order Respecting the Partial Remission of Customs Duties and Sales Tax on Laminated Glass Dinnerware

Short Title 1 This Order may be cited as the Laminated Glass Dinnerware Remission Order.

Remission of Customs Duties [SI/88-17, s. 2(E)]

2 Subject to section 4, remission is hereby granted of the customs duties paid or payable under the Customs Tariff on laminated glass dinnerware classified under tariff item No. 7013.39.90 and imported on or after January 1, 1988. SI/88-17, s. 2.

Remission of Sales Tax 3 Subject to section 4, remission is hereby granted of the sales tax paid or payable under the Excise Tax Act on laminated glass dinnerware, for which the duty is remitted by this Order, in an amount equal to the difference between (a) the amount of the sales tax payable on laminated

glass dinnerware; and (b) the amount of the sales tax that would be payable on laminated glass dinnerware if the duty paid value used to calculate the sales tax on laminated glass dinnerware were reduced by the amount of the remission of customs duties granted by this Order. SI/88-17, s. 2(E).

Condition 4 The remission granted by this Order is on the condition that a claim for remission is made to the Minister of National Revenue within two years after the date of importation of the goods for which remission is claimed.

Current to June 20, 2022

