CONSOLIDATION

Ballet Shoes Remission Order

C.R.C., c. 743

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 Duty and Sales Tax on Ballet Shoes 1

Short Title

Remission

Current to June 20, 2022

ii

CHAPTER 743

FINANCIAL ADMINISTRATION ACT Ballet Shoes Remission Order

Order Respecting the Remission of Customs Duty and Sales Tax on Ballet Shoes

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

Remission 2 Remission is hereby granted of all customs duties paid

or payable under the Customs Tariff on ballet shoes of the type commonly known as pointe shoes or block toe shoes imported during the period commencing July 1, 1970 and ending June 30, 1988, by or for resale to the National Ballet School, Toronto, the George Brown School of Dance, Toronto, and the Quinte Dance Centre, Belleville, Ontario, for the use of their students, or by or for resale to the National Ballet Guild of Canada, Toronto, les Grands Ballets Canadiens, Montreal, the Royal Winnipeg Ballet, Winnipeg, the Theatre Ballet of Canada, Ottawa, Ballet British Columbia, Vancouver, the Alberta Ballet Company, Edmonton, la Compagnie de danse Eddy Toussaint, Montreal and the Goh Ballet Company, Vancouver, for the use of professional dancers in their employ. SI/78-153, s. 1; SI/80-155, s. 1; SI/81-35, s. 1; SI/83-89, s. 1; SI/87-243, s. 1.

3 Remission is hereby granted of the sales tax paid or payable under the Excise Tax Act on the ballet shoes in respect of which customs duties are remitted by this Order in an amount equal to the amount of the difference between the sales tax calculated on the duty-paid value of the shoes and the sales tax calculated on the value for duty of the shoes.

Current to June 20, 2022

