CONSOLIDATION

Visiting Forces (Part IX of the Excise Tax Act) Remission Order

SI/92-210

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 Tax Imposed under Part IX of the Excise Tax Act, Paid or Payable on the Domestic Supply of Tangible Personal Property, Real Property or Services for Use by Visiting Forces 1

Short Title

Interpretation

Remission

Conditions

Current to June 20, 2022

ii

Registration SI/92-210 December 16, 1992

FINANCIAL ADMINISTRATION ACT Visiting Forces (Part IX of the Excise Tax Act) Remission Order

P.C. 1992-2399

November 19, 1992

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 Minister of Finance, pursuant to subsection 23(2)* of the Financial Administration Act, to make the annexed Order respecting the remission of the tax imposed under Part IX of the Excise Tax Act, paid or payable on the domestic supply of tangible personal property, real property or services for use by visiting forces.

*

S.C. 1991, c. 24, s. 7(2)

Current to June 20, 2022

Order Respecting the Remission of the Tax Imposed under Part IX of the Excise Tax Act, Paid or Payable on the Domestic Supply of Tangible Personal Property, Real Property or Services for Use by Visiting Forces

Short Title 1 This Order may be cited as the Visiting Forces (Part IX of the Excise Tax Act) Remission Order.

Interpretation 2 In this Order,

fiscal year means the period beginning on April 1 in one calendar year and ending on March 31 in the next calendar year; (exercice) real property has the same meaning as in subsection 123(1) of the Excise Tax Act; (immeuble) service has the same meaning as in subsection 123(1) of the Excise Tax Act; (service) supply has the same meaning as in subsection 123(1) of the Excise Tax Act; (fourniture) tax means the tax imposed under Division II of Part IX of the Excise Tax Act; (taxe) visiting force has the same meaning as in section 2 of the Visiting Forces Act, but does not include any member of a visiting force or any civilian personnel designated as a civilian component of a visiting force. (force étrangère présente au Canada)

Remission 3 Subject to section 4, remission is hereby granted of the

tax paid or payable on or after January 1, 1991 in respect of a supply of tangible personal property, real property or a service made to a visiting force for official use.

Current to June 20, 2022

Visiting Forces (Part IX of the Excise Tax) Remission Order Conditions Section 4

Conditions 4 Remission is granted on condition that (a) in respect of a supply other than a supply made by the Department of National Defence or the Canadian Commercial Corporation, the visiting force submits a claim in writing to the Minister of National Revenue (i) where the claim is in respect of a supply made

on or after the date of the coming into force of this subparagraph, within two years after the date on which the supply is made, and (ii) in any other case, within four years after the

date on which the supply is made; (b) in respect of a claim submitted in accordance with

paragraph (a), the visiting force provides, at the time the claim is submitted, the original or a certified true copy of an invoice substantiating the amount of tax paid in respect of the supply; and (c) the visiting force provides the Minister of National Revenue with a complete report of the total amount of tax remitted to the force during the preceding fiscal year, not later than April 30 following that fiscal year. SI/99-6, s. 1.

Current to June 20, 2022

