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

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

(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 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

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

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 or equipment 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.

N.B. The Regulatory Impact Analysis Statement for this Order appears following SOR/2014-154, FIFA U-20 Women’s World Cup Canada 2014 Remission Order.