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FINANCIAL ADMINISTRATION ACTRepair Abroad of Canadian Civil Aircraft, Canadian Aircraft Engines and Flight Simulators Remission OrderOrder Respecting the Remission of the Tax Imposed under Division III of Part IX of the Excise Tax Act on Canadian Civil Aircraft, Canadian Aircraft Engines, Canadian Flight Simulators and Parts Thereof, Repaired AbroadP.C.1982-199419826

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His Excellency the Governor General in Council, on the recommendation of the Minister of Finance and the Treasury Board, pursuant to section 17 of the Financial Administration Act, is pleased hereby to revoke the Repair of Canadian Civil Aircraft, Canadian Aircraft Engines and Flight Simulators Remission Abroad Order made by Order in Council P.C. 1981-649 of 6th March, 1981* and to make the annexed Order respecting the remission of sales tax on Canadian civil aircraft, Canadian aircraft engines, Canadian flight simulators and parts thereof, repaired abroad, in substitution therefor.*SI/81-44, 1981 Canada Gazette Part II, p. 985Short Title

1This Order may be cited as the Repair Abroad of Canadian Civil Aircraft, Canadian Aircraft Engines and Flight Simulators Remission Order.

Interpretation

2In this Order,Canadian aircraft engine means an aircraft engine(a)that was manufactured in Canada, or(b)on which duty and taxes were paid under the Customs Tariff and the Excise Tax Act; (moteur d’aéronef canadien)Canadian civil aircraft means a civil aircraft(a)that was manufactured in Canada, or(b)on which duty and taxes were paid under the Customs Tariff and the Excise Tax Act; (aéronef civil canadien)Canadian flight simulator means a flight simulator system(a)that was manufactured in Canada, or(b)on which duty and taxes were paid under the Customs Tariff and the Excise Tax Act; (simulateur de vol canadien)goods means Canadian aircraft engines, Canadian civil aircraft, Canadian flight simulators and parts thereof; (marchandises)part means a part that can be classified under tariff item No. 9967.00.00 and(a)that was manufactured in Canada, or(b)on which customs duties and taxes were paid under the Customs Tariff and the Excise Tax Act; (partie)repair includes maintenance, rebuilding, modification and conversion; (réparation)value of the repair means, in respect of goods, the cost shown on a repair bill for a repair less the cost of direct labour and employee benefits when those costs are shown separately on the repair bill and are acceptable to the Minister of National Revenue. (valeur des réparations)SI/88-17, s. 2; SI/92-203, s. 2(F); SI/98-6, s. 13

Remission

3Remission is hereby granted of the tax payable under Division III of Part IX of the Excise Tax Act on goods returned to Canada after having been exported therefrom for the purpose of repair in an amount equal to the difference between the tax paid or payable on the duty paid value of the goods and the tax paid or payable on the value of the repair where(a)the goods were exported under customs supervision;(b)no drawback has been paid in respect of the goods temporarily exported; and(c)no claim for relief of the tax imposed under Division III of Part IX of the Excise Tax Act has been applied for under section 101 of the Customs Tariff in respect of the goods temporarily exported.SI/91-12, s. 2; SI/98-6, s. 14; SI/2001-24, s. 2(F)