This Order remits customs duty, and partially remits sales tax, for qualifying defence supplies imported for use in making a Low Level Air Defence System, if the stated conditions are met.
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 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 This Order may be cited as the Low Level Air Defence System Remission Order. 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) 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 Oerlikon-Buehrle 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. 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 duties are remitted under section 3, in an amount equal to the difference between the amount of sales tax paid or payable in respect of the defence supplies; and 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. Remission is granted under sections 3 and 4 on condition that 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; the Minister of Supply and Services certifies that the supplies are defence supplies; and 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.