Importations by Certain Processing Service Companies (GST) Remission Order
Certain processors get remission of GST-related tax on qualifying imported goods and materials if the goods are processed in Canada and then exported, subject to the stated conditions.
Order Respecting the Remission of Tax Paid or Payable under Division III of Part IX of the Excise Tax Act by Certain Processors in Respect of Goods Imported for Processing and Subsequent Export His Excellency the Governor General in Council, considering that it is in the public interest, is pleased hereby, on the recommendation of the Minister of Finance, pursuant to subsection 23(2)* of the Financial Administration Act, to make the annexed Order respecting the remission of tax paid or payable under Division III of Part IX of the Excise Tax Act by certain processors in respect of goods imported for processing and subsequent export. S.C. 1991, c. 24, s. 7(2) This Order may be cited as the Importations by Certain Processing Service Companies (GST) Remission Order. In this Order, process, in respect of goods, includes the assembly, manufacture, modification, production, packaging, repackaging and repair of the goods; (traitement) processor means A.R.D. Industries Ltd., Automotive Technologies Inc., Dart Machine Ltd., Tube-Mac Installations Ltd. or U.H.V. Instruments Ltd. (importateur) Subject to section 4, remission is hereby granted to each processor of the tax paid or payable by the processor under Division III of Part IX of the Excise Tax Act, to the extent that the tax has not otherwise been rebated, refunded or remitted, in respect of imported goods that are processed in Canada and subsequently exported without being used in Canada, or that are used in, wrought into or attached to goods that are processed in Canada and subsequently exported without being used in Canada; and imported materials, other than fuel, lubricants or plant equipment, consumed directly in the processing in Canada of goods that are subsequently exported without being used in Canada. The remission under section 3 in respect of goods or materials imported by a processor is on condition that from the time the goods or materials are imported until the time the products resulting from the processing of the goods or materials are exported, the processor does not have any proprietary interest in the goods, materials or products; the exportation referred to in section 3 occurs within six months after the day on which the goods or materials are accounted for under section 32 of the Customs Act; and the processor does not claim an input tax credit under Part IX of the Excise Tax Act in respect of the tax to be remitted. This Order in the case of Automotive Technologies Inc. and U.H.V. Instruments Ltd., is effective in respect of importations after July 3, 1991 and before October 1, 1992; and in the case of Tube-Mac Installations Ltd., A.R.D. Industries Ltd. and Dart Machine Ltd., is effective in respect of importations after August 14, 1991 and before October 1, 1992.