FINANCIAL ADMINISTRATION ACTAirline Guide Catalogue Remission OrderOrder Respecting the Remission of Customs Duties and Part of the Sales Tax on Official Airline Guide Catalogues Imported Bby Professional Courier Limited, Mississauga, OntarioP.C.1983-3138198310
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His Excellency the Governor General in Council, considering that it is in the public interest to make the annexed remission order, is pleased hereby, on the recommendation of the Minister of Finance and the Treasury Board and pursuant to section 17 of the Financial Administration Act, to make the annexed Order respecting the remission of customs duty and part of the sales tax on official airline guide catalogues imported by Professional Courier Limited, Mississauga, Ontario.Short TitleThis Order may be cited as the Airline Guide Catalogue Remission Order.Remission of Customs DutiesSI/88-17, s. 2(E)Subject to section 4, remission is hereby granted of the customs duties paid or payable under the Customs Tariff in respect of official airline guide catalogues imported on and after June 1, 1983 by Professional Courier Limited, Mississauga, Ontario.SI/88-17, s. 2Remission of Sales TaxSubject to section 4, remission is hereby granted of the sales tax paid or payable under the Excise Tax Act on the catalogues for which customs duties are remitted by this Order in an amount equal to the difference betweenthe amount of sales tax payable on the catalogues; andthe amount of sales tax that would be payable in respect of the catalogues if the duty paid value used to calculate the sales tax on the catalogues was reduced by the amount of the remission of customs duties granted under this Order.SI/88-17, s. 2(E)ConditionRemission is granted pursuant to sections 2 and 3 on the condition that a claim for remission is made to the Minister of National Revenue within two years from the date of importation of the catalogues for which remission is claimed.