Vol. 148, No. 25 — December 3, 2014

Registration

SOR/2014-270 November 21, 2014

CUSTOMS TARIFF

2015 Pan American and Parapan American Games Remission Order

P.C. 2014-1273 November 20, 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 2015 Pan American and Parapan American Games Remission Order.

2015 PAN AMERICAN AND PARAPAN AMERICAN GAMES REMISSION ORDER

INTERPRETATION

1. The following definitions apply in this Order.

“APC” means the Americas Paralympic Committee. (CPA)

“Games” means the Pan American Games or the Parapan American Games, as the case may be. (Jeux)

“Games family member” means an individual, other than an individual ordinarily resident in Canada, who is the holder of an accreditation issued by TO2015 and is

“IPC” means the International Paralympic Committee. (CIP)

“media accreditation holder” means an individual, other than an individual ordinarily resident in Canada, who holds a media accreditation issued by TO2015 for the purpose of conducting media coverage of the Games. (titulaire d’une accréditation de média)

“media rights holder” means a person that has been granted broadcasting rights in respect of the Games by TO2015, PASO, IPC or APC. (titulaire de droits de diffusion)

“NOC” means a National Olympic Committee of a country that is participating in the Pan American Games. (CNO)

“NPC” means a National Paralympic Committee of a country that is participating in the Parapan American Games. (CNP)

“Pan American Games” means the 2015 Pan American Games to be held in and around Toronto, Ontario, during the period beginning on July 10, 2015 and ending on July 26, 2015. (Jeux panaméricains)

“Parapan American Games” means the 2015 Parapan American Games to be held in and around Toronto, Ontario, during the period beginning on August 7, 2015 and ending on August 15, 2015. (Jeux parapanaméricains)

“PASO” means the Pan American Sports Organization. (OSP)

“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 TO2015, PASO, IPC or APC as an official sponsor of the Games. (commanditaire)

“supplier” means a person that has been designated by TO2015, PASO, IPC or APC as an official supplier to the Games. (fournisseur)

“TO2015” means the Toronto Organizing Committee for the 2015 Pan American and Parapan American Games. (TO2015)

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 paid or payable, on goods imported temporarily into Canada by a Games family member or a media accreditation holder, if the goods are imported for the exclusive use of that member or holder in connection with the Games.

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

(2) The amount of the tax remitted under subsection (1) is equal to

5. Remission is granted of the customs duties paid or payable on goods imported into Canada by TO2015, PASO, IPC, APC, an NOC, an NPC, 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 intended for free distribution in connection with the Games.

6. Remission is granted of the tax paid or payable under Part IX of the Excise Tax Act, and of the customs duties paid or payable, on goods that are imported into Canada by TO2015 or a Games family member, if the goods have a unit value of $60 or less and are intended for distribution in connection with the Games as gifts or awards to

7. Remission is granted of the customs duties paid or payable on goods imported into Canada by TO2015, if

8. Remission is granted of the customs duties paid or payable on clothing imported into Canada, if the clothing

CONDITIONS

9. Remission is granted under sections 3 and 4 on the condition that, on or before December 31, 2015, the goods, equipment or vehicles are

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

COMING INTO FORCE

12. This Order comes into force on the day on which it is registered.

REGULATORY IMPACT ANALYSIS STATEMENT

(This statement is not part of the Order.)

Issues

Canada will host the 2015 Pan American and Parapan American Games in Toronto and surrounding cities, from July 10 to July 26, 2015, and from August 7 to August 15, 2015, respectively. Over 10 000 athletes and team officials from at least 41 countries are expected to participate in the Games. According to the Organizing Committee, approximately 250 000 spectators are expected to attend these events.

It has been a long-standing practice for the Government of Canada to remit certain duties and taxes on certain goods imported in connection with similar international sporting events.

Objectives

To facilitate the hosting of the 2015 Pan American and Parapan American Games in Canada.

Description

The Order remits the Goods and Services Tax/Harmonized Sales Tax (GST/HST), or a portion thereof, and the customs duties paid or payable on items such as personal effects, goods for display and equipment imported into Canada by certain persons (e.g. athletes, sponsors, suppliers) in connection with the 2015 Pan American and Parapan American Games.

“One-for-One” Rule

The “One-for-One” Rule does not apply to this proposal, as there is no change in administrative burden or compliance costs to business.

Small business lens

The small business lens does not apply to this proposal, as there are no costs on small business.

Rationale

A remission Order is the most appropriate means for providing duty and GST/HST relief in this instance. It has been a long-standing practice for Canada to remit GST/HST, or a portion thereof, and customs duties on certain goods imported for use at major sporting events hosted in Canada. This proposal is similar to previous Orders made in connection with similar events taking place in Canada such as the 2007 FIFA Men’s U-20 World Cup, as well as the 2014 FIFA U-20 Women’s World Cup and the 2015 FIFA Women’s World Cup.

This measure will facilitate the hosting of these Games. The Organizing Committee expects these games will generate significant economic benefits, including substantial investment in facilities and infrastructure as well as employment opportunities. It will also have a positive impact on the tourism industry of the Greater Toronto Area and help maintain Canada’s positive image as a host of international sporting events. The amount of potential revenue being forgone by the Government from this measure is estimated to be less than $1 million.

Implementation, enforcement and service standards

The Canada Border Services Agency will ensure compliance with the conditions of this Order. Importation of goods under this Order will be monitored to ensure that the goods meet the conditions of the Order and that any applicable customs duties and GST/HST are collected.

Contact

David Tousignant
Senior Economist
International Trade Policy Division
Department of Finance
Ottawa, Ontario
K1A 0G5
Telephone: 613-369-4031