CONSOLIDATION

Bridgestone Remission Order

SI/89-51

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 Remission of Customs Duties and a Portion of the Federal Sales Tax on Tires

Short Title

Interpretation

Remission of Customs Duty

Remission of Sales Tax

Conditions

Current to June 20, 2022

ii

Registration SI/89-51 January 18, 1989

FINANCIAL ADMINISTRATION ACT Bridgestone Remission Order P.C. 1988-2945

December 30, 1988

Her 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, the Minister of Regional Industrial Expansion and the Treasury Board, pursuant to section 23 of the Financial Administration Act, to make the annexed Order respecting the remission of customs duties and a portion of the federal sales tax on tires.

Current to June 20, 2022

Order Respecting the Remission of Customs Duties and a Portion of the Federal Sales Tax on Tires

Short Title 1 This Order may be cited as the Bridgestone Remission Order.

Interpretation 2 In this Order, tires means all tires with the exception

of solid press-on tires; solid pneumatic-shaped tires; pneumatic tires for forklift trucks and off-the-road bias ply tires in sizes greater than 11.00 × 24.

Remission of Customs Duty 3 Subject to section 5, remission is hereby granted of the customs duties paid or payable under the Customs Tariff on tires imported by, or any company associated with, Bridgestone/Firestone Canada Inc., during the period commencing on May 1, 1988 and ending on December 31, 1997. SI/92-116, s. 1.

Remission of Sales Tax 4 Subject to section 5, remission is hereby granted of the

sales tax paid or payable under the Excise Tax Act on the goods for which customs duty is remitted by this Order, in an amount equal to the difference between (a) the amount of sales tax paid or payable on the

goods; and (b) the amount of sales tax that would be payable in respect of the goods if the duty paid value used to calculate the sales tax on the goods were reduced by the amount of the remission of customs duty granted under this Order.

Conditions 5 The remission referred to in section 3 is granted on

condition that

Current to June 20, 2022

Bridgestone Remission Order Conditions Section 5

(a) Bridgestone/Firestone Canada Inc. continues to be a manufacturer of tires in Canada; (b) remission of customs duty shall not exceed $1.1 million for the five month period commencing on May 1, 1988; (c) remission of customs duty shall not exceed $7.7 million for each of the four twelve month periods commencing on October 1, 1988; and (d) 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. SI/92-116, s. 2.

Current to June 20, 2022

