ARCHIVED — Order Amending the Visiting Forces and Visiting Forces Personnel Alcoholic Beverages Remission Order

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Vol. 143, No. 20 — September 30, 2009

Registration

SI/2009-90 September 30, 2009

FINANCIAL ADMINISTRATION ACT

P.C. 2009-1541 September 9, 2009

Her Excellency the Governor General in Council, considering that it is in the public interest to do so, on the recommendation of the Minister of National Revenue and the Minister of Public Safety and Emergency Preparedness, pursuant to subsection 23(2) (see footnote a) of the Financial Administration Act (see footnote b), hereby makes the annexed Order Amending the Visiting Forces and Visiting Forces Personnel Alcoholic Beverages Remission Order.

ORDER AMENDING THE VISITING FORCES AND VISITING FORCES PERSONNEL ALCOHOLIC BEVERAGES REMISSION ORDER

AMENDMENTS

1. The long title of the Visiting Forces and Visiting Forces Personnel Alcoholic Beverages Remission Order (see footnote 1) is replaced by the following:

VISITING FORCES AND VISITING FORCES PERSONNEL ALCOHOLIC BEVERAGES REMISSION ORDER

2. Section 1 of the Order and the heading before it are repealed.

3. Section 2 of the Order is amended by adding the following in alphabetical order:

“alcoholic beverage” means beer, spirits or wine; (boisson alcoolique)

“beer” has the same meaning as “beer” or “malt liquor” in section 4 of the Excise Act; (bière)

“brewer” has the same meaning as in section 4 of the Excise Act; (brasseur)

“spirits” has the same meaning as in section 2 of the Excise Act, 2001; (spiritueux)

“wine” has the same meaning as in section 2 of the Excise Act, 2001. (vin)

4. Section 3 of the Order is replaced by the following:

3. (1) Subject to section 4, remission is granted of the customs duties and additional duties equal to excise duties imposed under the Customs Tariff and the taxes imposed under Part IX of the Excise Tax Act that are paid or payable by a liquor board in respect of spirits, wine or imported beer sold to visiting forces or visiting forces personnel.

(2) Subject to section 4, remission is granted of the excise duties imposed under the Excise Act, 2001 that are paid or payable on or after July 1, 2003 by a liquor board in respect of spirits or wine sold to visiting forces or visiting forces personnel.

(3) Subject to section 4, remission is granted of the excise duties imposed under the Excise Act that are paid or payable by a brewer licensed under that Act in respect of beer brewed in Canada and sold to visiting forces or visiting forces personnel.

5. The portion of section 4 of the Order before subparagraph (b)(i) is replaced by the following:

4. Remission is granted on condition that

(a) the purchase price that is paid or payable by visiting forces or visiting forces personnel for alcoholic beverages does not include any amount for the duties or taxes referred to in section 3; and

(b) a claim for remission is made by a liquor board or a brewer licensed under the Excise Act to the Minister of National Revenue or to the Minister of Public Safety and Emergency Preparedness, as appropriate, and is supported by documentary evidence or other information as may be required for the administration of this Order, including

COMING INTO FORCE

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

EXPLANATORY NOTE

(This note is not part of the Order.)

The Order amends the Visiting Forces and Visiting Forces Personnel Alcoholic Beverages Remission Order, which provides relief from customs duties, excise duties and the goods and services tax (GST) and harmonized sales tax (HST) that are paid or payable by a liquor board on alcoholic beverages sold to visiting forces or visiting forces personnel stationed in Canada for official purposes.

The amendment adds references to the excise duties imposed under the Excise Act, 2001, clarifies the legislative provisions that apply to the duties imposed on spirits, wine and beer and provides for a remission of excise duties imposed under the Excise Act that are paid or payable by brewers licensed under the Excise Act in respect of beer that they produce and sell to visiting forces or visiting forces personnel. The Order also specifies that claims for remission must be made to the Minister of National Revenue or to the Minister of Public Safety and Emergency Preparedness, as appropriate, by a liquor board or a licensed brewer.

Footnote a
S.C. 1991, c. 24, ss. 7(2)

Footnote b
R.S., c. F-11

Footnote 1
SI/85-122