Vol. 148, No. 14 — July 2, 2014
Registration
SOR/2014-155 June 13, 2014
CUSTOMS TARIFF
FIFA Women’s World Cup Canada 2015 Remission Order
P.C. 2014-680 June 12, 2014
His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to section 115 (see footnote a) of the Customs Tariff (see footnote b), makes the annexed FIFA Women’s World Cup Canada 2015 Remission Order.
FIFA WOMEN’S WORLD CUP CANADA 2015 REMISSION ORDER
INTERPRETATION
1. The following definitions apply in this Order.
“CSA” means the Canadian Soccer Association Incorporated. (ACS)
“FIFA” means the Fédération Internationale de Football Association. (FIFA)
“media rights holder” means a person that has been granted broadcasting rights in respect of the 2015 World Cup by the CSA, the NOC or FIFA. (titulaire de droits de diffusion)
“NOC” means the National Organizing Committee for the 2015 World Cup. (CON)
“person” means an individual, a partnership, a corporation, a trust, the estate or succession of a deceased individual, or a body that is a society, a union, a club, an association, a commission or another organization of any kind. (personne)
“sponsor” means a person that has been designated by the CSA, the NOC or FIFA as an official sponsor of the 2015 World Cup. (commanditaire)
“supplier” means a person that has been designated by the CSA, the NOC or FIFA as an official supplier to the 2015 World Cup. (fournisseur)
“2015 World Cup” means the FIFA Women’s World Cup Canada 2015 that is to be held in Edmonton, Moncton, Montreal, Ottawa, Vancouver and Winnipeg during the period beginning on June 6, 2015 and ending on July 5, 2015. (Coupe du monde 2015)
“2015 World Cup family member” means an individual, other than an individual ordinarily resident in Canada, who is the holder of an accreditation issued by the CSA or the NOC and approved by FIFA and is
- (a) an athlete participating in the 2015 World Cup or a coach, a judge, a team official, a support staff member or a technical official in the 2015 World Cup; or
- (b) a member of FIFA. (membre de la famille de la Coupe du monde 2015)
APPLICATION
2. This Order does not apply to alcoholic beverages or tobacco products.
REMISSION
3. Remission is granted of the tax paid or payable under Part IX of the Excise Tax Act, and of the customs duties and excise taxes paid or payable, on goods imported temporarily into Canada by a 2015 World Cup family member, if the goods are imported for the exclusive use of that member in connection with the 2015 World Cup.
4. (1) Remission is granted of a portion of the tax paid or payable under Part IX of the Excise Tax Act, and of the customs duties paid or payable, on
- (a) goods for display, including apparatus to display those goods, imported temporarily into Canada by the CSA, the NOC, FIFA, a media rights holder, a sponsor or a supplier, or the agent or representative of any of them, for use exclusively in connection with the 2015 World Cup; and
- (b) equipment imported temporarily into Canada by the CSA, the NOC, FIFA, a media rights holder, a sponsor or a supplier, or the agent or representative of any of them, for use exclusively in connection with the 2015 World Cup.
(2) The amount of the tax remitted under subsection (1) is equal to
- (a) in the case of goods or equipment imported by a person who is not resident in Canada and is not a registrant as defined in subsection 123(1) of the Excise Tax Act, the total of the tax paid or payable under Part IX of that Act in respect of the importation of the goods or equipment; and
- (b) in any other case, the difference between
- (i) the total of the tax paid or payable under Part IX of the Excise Tax Act in respect of the importation of the goods or equipment, and
- (ii) the amount of the tax paid or payable under Part IX of the Excise Tax Act in respect of the importation on 1/60 of the value of the goods or equipment for each month, or portion of a month, that the goods or equipment remain in Canada.
5. Remission is granted of the customs duties paid or payable on goods imported into Canada by the CSA, the NOC, FIFA, a media rights holder, a sponsor or a supplier, or the agent or representative of any of them, if the goods have a unit value of $60 or less and are for free distribution in connection with the 2015 World Cup.
6. Remission is granted of the tax paid or payable under Part IX of the Excise Tax Act, and of the customs duties and excise taxes paid or payable, on goods imported into Canada by the CSA, the NOC or a 2015 World Cup family member, if the goods have a unit value of $60 or less and are intended for distribution in connection with the 2015 World Cup as gifts or awards to
- (a) a 2015 World Cup family member;
- (b) a member, agent or representative of the CSA or the NOC;
- (c) an individual who is resident in Canada and is participating in the 2015 World Cup; or
- (d) an individual who is resident in Canada and is acting in an official capacity in connection with the 2015 World Cup.
7. Remission is granted of the customs duties paid or payable on athletic equipment imported into Canada by the CSA or the NOC, if the athletic equipment
- (a) is certified by FIFA as complying with the international competition standards applicable to the sport for which it is designed and as being required by an athlete exclusively for the purpose of training or competing in the 2015 World Cup;
- (b) is donated at the conclusion of the 2015 World Cup to a not-for-profit sports club, a sports federation, a registered charity, an educational or other public institution or a municipality, town or city; and
- (c) is not sold or otherwise disposed of within two years after the day on which it is imported.
8. Remission is granted of the customs duties paid or payable on clothing imported into Canada, if the clothing
- (a) is donated to the CSA or the NOC by a sponsor or supplier;
- (b) is provided free of charge to CSA, NOC or 2015 World Cup volunteers to be worn as uniforms when undertaking their official volunteer duties in connection with the 2015 World Cup; and
- (c) is kept by the individual volunteer recipients following the 2015 World Cup.
CONDITIONS
9. Remission is granted under sections 3 and 4 on the condition that, on or before December 31, 2015, the goods or equipment are
- (a) exported from Canada; or
- (b) destroyed in Canada under the supervision of an officer of the Canada Border Services Agency at the expense of the importer.
10. Remission is granted under this Order only to the extent to which the amount remitted has not otherwise been rebated, remitted, credited or refunded to any person under the Financial Administration Act or any other Act of Parliament.
11. Remission is granted under this Order on the condition that
- (a) the goods or equipment are imported into Canada during the period beginning on November 1, 2014 and ending on July 5, 2015;
- (b) a claim for remission is made to the Minister of Public Safety and Emergency Preparedness within two years after the day on which the goods or equipment were accounted for under section 32 of the Customs Act; and
- (c) the importer provides the Canada Border Services Agency with evidence or information that demonstrates that the importer is entitled to remission under this Order.
COMING INTO FORCE
12. This Order comes into force on the day on which it is registered.
- Footnote a
S.C. 2005, c. 38, par. 145(2)(j) - Footnote b
S.C. 1997, c. 36