Laminated Glass Dinnerware Remission Order

Order Respecting the Partial Remission of Customs Duties and Sales Tax on Laminated Glass Dinnerware 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. This Order may be cited as the Laminated Glass Dinnerware Remission Order. 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. 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 the amount of the sales tax payable on laminated glass dinnerware; and 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. 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.