﻿<?xml version="1.0" encoding="utf-8"?><Regulation lims:pit-date="2008-11-20" lims:lastAmendedDate="2008-11-20" lims:current-date="2019-06-21" lims:inforce-start-date="2008-11-20" lims:fid="747511" lims:id="747511" gazette-part="II" regulation-type="SOR" xml:lang="en" xmlns:lims="http://justice.gc.ca/lims"><Identification lims:inforce-start-date="2008-11-20" lims:fid="747512" lims:id="747512"><InstrumentNumber>SOR/2008-306</InstrumentNumber><RegistrationDate><Date><YYYY>2008</YYYY><MM>11</MM><DD>20</DD></Date></RegistrationDate><ConsolidationDate lims:inforce-start-date="2008-11-20"><Date><YYYY>2019</YYYY><MM>6</MM><DD>22</DD></Date></ConsolidationDate><EnablingAuthority lims:inforce-start-date="2008-11-20" lims:fid="747514" lims:id="747514"><XRefExternal reference-type="act" link="C-54.011">CUSTOMS TARIFF</XRefExternal></EnablingAuthority><LongTitle lims:inforce-start-date="2008-11-20" lims:fid="747515" lims:id="747515">2010 Olympic and Paralympic Winter Games Remission Order</LongTitle><RegulationMakerOrder><RegulationMaker>P.C.</RegulationMaker><OrderNumber>2008-1766</OrderNumber><Date><YYYY>2008</YYYY><MM>11</MM><DD>20</DD></Date></RegulationMakerOrder></Identification><Order lims:inforce-start-date="2008-11-20" lims:fid="747516" lims:id="747516"><Provision lims:inforce-start-date="2008-11-20" lims:fid="747517" lims:id="747517" format-ref="indent-0-0" language-align="yes" list-item="no"><Text>Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to section 115<FootnoteRef idref="fn_610924-E_hq_4387">a</FootnoteRef> of the <XRefExternal reference-type="act" link="C-54.011">Customs Tariff</XRefExternal><FootnoteRef idref="fn_610924-E_hq_4612">b</FootnoteRef>, hereby makes the annexed <XRefExternal reference-type="regulation" link="SOR-2008-306">2010 Olympic and Paralympic Winter Games Remission Order</XRefExternal>.</Text><Footnote id="fn_610924-E_hq_4387" placement="page" status="official"><Label>a</Label><Text>S.C. 2005, c. 38, par. 142(e) and 145(2)(j)</Text></Footnote><Footnote id="fn_610924-E_hq_4612" placement="page" status="official"><Label>b</Label><Text>S.C. 1997, c. 36</Text></Footnote></Provision></Order><Body lims:inforce-start-date="2008-11-20" lims:fid="747518" lims:id="747518"><Heading lims:inforce-start-date="2008-11-20" lims:fid="747519" lims:id="747519" level="1"><TitleText>Interpretation</TitleText></Heading><Section lims:inforce-start-date="2008-11-20" lims:lastAmendedDate="2008-11-20" lims:fid="747520" lims:id="747520"><Label>1</Label><Text>The following definitions apply in this Order.</Text><Definition lims:inforce-start-date="2008-11-20" lims:fid="747521" lims:id="747521" generate-in-text="no"><Text><DefinedTermEn>authorized importer of goods other than vehicles</DefinedTermEn> means a broadcast rights holder, an NOC, NPC, or official sponsor, OBS S.A., OBS Vancouver, VANOC or an agent or representative of any of them who acts as an importer of goods other than vehicles on its behalf in connection with the Games. (<DefinedTermFr>importateur autorisé de marchandises autre que des véhicules</DefinedTermFr>)</Text></Definition><Definition lims:inforce-start-date="2008-11-20" lims:fid="747522" lims:id="747522" generate-in-text="no"><Text><DefinedTermEn>authorized importer of vehicles</DefinedTermEn> means a broadcast rights holder, OBS Vancouver, VANOC, an agent or representative of any of them who acts as an importer of vehicles on its behalf in connection with the Games, or an official vehicle importer. (<DefinedTermFr>importateur autorisé de véhicules</DefinedTermFr>)</Text></Definition><Definition lims:inforce-start-date="2008-11-20" lims:fid="747523" lims:id="747523" generate-in-text="no"><Text><DefinedTermEn>broadcast rights holder</DefinedTermEn> means a person who holds broadcasting rights that have been granted by the IOC in respect of the Olympic Games or by VANOC in respect of the Paralympic Games. (<DefinedTermFr>titulaire de droits de diffusion</DefinedTermFr>) </Text></Definition><Definition lims:inforce-start-date="2008-11-20" lims:fid="747524" lims:id="747524" generate-in-text="no"><Text><DefinedTermEn>Games</DefinedTermEn> means the Olympic Games or the Paralympic Games, as the case may be. (<DefinedTermFr>Jeux</DefinedTermFr>)</Text></Definition><Definition lims:inforce-start-date="2008-11-20" lims:fid="747525" lims:id="747525" generate-in-text="no"><Text><DefinedTermEn>Games family member</DefinedTermEn> means an individual, other than an individual ordinarily resident in Canada, who is the holder of a Games accreditation issued by VANOC and is</Text><Paragraph lims:inforce-start-date="2008-11-20" lims:fid="747526" lims:id="747526"><Label>(a)</Label><Text>an athlete, coach, team official, support staff member, sport equipment technician, judge or technical official in the Games; or</Text></Paragraph><Paragraph lims:inforce-start-date="2008-11-20" lims:fid="747527" lims:id="747527"><Label>(b)</Label><Text>a member or employee of the IOC, the IPC, an NOC, an NPC or an international sports federation. (<DefinedTermFr>membre de la famille des Jeux</DefinedTermFr>)</Text></Paragraph></Definition><Definition lims:inforce-start-date="2008-11-20" lims:fid="747528" lims:id="747528" generate-in-text="no"><Text><DefinedTermEn>IOC</DefinedTermEn> means the International Olympic Committee. (<DefinedTermFr>CIO</DefinedTermFr>)</Text></Definition><Definition lims:inforce-start-date="2008-11-20" lims:fid="747529" lims:id="747529" generate-in-text="no"><Text><DefinedTermEn>IPC</DefinedTermEn> means the International Paralympic Committee. (<DefinedTermFr>CIP</DefinedTermFr>)</Text></Definition><Definition lims:inforce-start-date="2008-11-20" lims:fid="747530" lims:id="747530" generate-in-text="no"><Text><DefinedTermEn>media accreditation holder</DefinedTermEn> means an individual, other than an individual ordinarily resident in Canada, who holds a media accreditation issued by VANOC for the purpose of conducting media coverage of the Games. (<DefinedTermFr>titulaire d’une accréditation de média</DefinedTermFr>)</Text></Definition><Definition lims:inforce-start-date="2008-11-20" lims:fid="747531" lims:id="747531" generate-in-text="no"><Text><DefinedTermEn>NOC</DefinedTermEn> means a National Olympic Committee of a country that is participating in the Olympic Games. (<DefinedTermFr>CNO</DefinedTermFr>)</Text></Definition><Definition lims:inforce-start-date="2008-11-20" lims:fid="747532" lims:id="747532" generate-in-text="no"><Text><DefinedTermEn>NPC</DefinedTermEn> means a National Paralympic Committee of a country that is participating in the Paralympic Games. (<DefinedTermFr>CNP</DefinedTermFr>)</Text></Definition><Definition lims:inforce-start-date="2008-11-20" lims:fid="747533" lims:id="747533" generate-in-text="no"><Text><DefinedTermEn>non-resident non-registrant</DefinedTermEn> means</Text><Paragraph lims:inforce-start-date="2008-11-20" lims:fid="747534" lims:id="747534"><Label>(a)</Label><Text>a broadcast rights holder, NOC, NPC, official sponsor or official vehicle importer that is not resident in Canada and is not a registrant as defined in subsection 123(1) of the <XRefExternal reference-type="act" link="E-15">Excise Tax Act</XRefExternal>; or</Text></Paragraph><Paragraph lims:inforce-start-date="2008-11-20" lims:fid="747535" lims:id="747535"><Label>(b)</Label><Text>the IOC, the IPC, or OBS S.A. (<DefinedTermFr>non-résident non inscrit</DefinedTermFr>)</Text></Paragraph></Definition><Definition lims:inforce-start-date="2008-11-20" lims:fid="747536" lims:id="747536" generate-in-text="no"><Text><DefinedTermEn>OBS S.A.</DefinedTermEn> means Olympic Broadcasting Services S.A., a subsidiary of the IOC. (<DefinedTermFr>OBS S.A.</DefinedTermFr>)</Text></Definition><Definition lims:inforce-start-date="2008-11-20" lims:fid="747537" lims:id="747537" generate-in-text="no"><Text><DefinedTermEn>OBS Vancouver</DefinedTermEn> means Olympic Broadcasting Services Vancouver Ltd., a subsidiary of OBS S.A. (<DefinedTermFr>OBS Vancouver</DefinedTermFr>)</Text></Definition><Definition lims:inforce-start-date="2008-11-20" lims:fid="747538" lims:id="747538" generate-in-text="no"><Text><DefinedTermEn>official sponsor</DefinedTermEn> means a person who holds rights that have been granted by the IOC or VANOC to use an Olympic or Paralympic mark, as defined in subsection 2(1) of the <XRefExternal reference-type="act" link="O-9.2">Olympic and Paralympic Marks Act</XRefExternal>, in exchange for money, goods or services. (<DefinedTermFr>commanditaire officiel</DefinedTermFr>)</Text></Definition><Definition lims:inforce-start-date="2008-11-20" lims:fid="747539" lims:id="747539" generate-in-text="no"><Text><DefinedTermEn>official vehicle importer</DefinedTermEn> means a person who has been designated by VANOC or OBS Vancouver for the purpose of importing vehicles to be used in connection with the Games. (<DefinedTermFr>importateur officiel de véhicules</DefinedTermFr>)</Text></Definition><Definition lims:inforce-start-date="2008-11-20" lims:fid="747540" lims:id="747540" generate-in-text="no"><Text><DefinedTermEn>Olympic Games</DefinedTermEn> means the 2010 Olympic Winter Games to be held in and around Vancouver and Whistler, British Columbia, from February 12 to 28, 2010. (<DefinedTermFr>Jeux olympiques</DefinedTermFr>)</Text></Definition><Definition lims:inforce-start-date="2008-11-20" lims:fid="747541" lims:id="747541" generate-in-text="no"><Text><DefinedTermEn>Paralympic Games</DefinedTermEn> means the 2010 Paralympic Winter Games to be held in and around Vancouver and Whistler, British Columbia, from March 12 to 21, 2010. (<DefinedTermFr>Jeux paralympiques</DefinedTermFr>)</Text></Definition><Definition lims:inforce-start-date="2008-11-20" lims:fid="747542" lims:id="747542" generate-in-text="no"><Text><DefinedTermEn>VANOC</DefinedTermEn> means the Vancouver Organizing Committee for the 2010 Olympic and Paralympic Winter Games that was incorporated under the laws of Canada on September 30, 2003. (<DefinedTermFr>COVAN</DefinedTermFr>)</Text></Definition></Section><Heading lims:inforce-start-date="2008-11-20" lims:fid="747543" lims:id="747543" level="1"><TitleText>Application</TitleText></Heading><Section lims:inforce-start-date="2008-11-20" lims:lastAmendedDate="2008-11-20" lims:fid="747544" lims:id="747544"><Label>2</Label><Text>This Order does not apply in respect of alcoholic beverages or tobacco products.</Text></Section><Heading lims:inforce-start-date="2008-11-20" lims:fid="747545" lims:id="747545" level="1"><TitleText>Remission</TitleText></Heading><Section lims:inforce-start-date="2008-11-20" lims:lastAmendedDate="2008-11-20" lims:fid="747546" lims:id="747546"><Label>3</Label><Text>Remission is hereby granted of the customs duties and the goods and services tax paid or payable on goods imported temporarily into Canada by a Games family member or a media accreditation holder if the goods are for the exclusive use of that member or holder in connection with the Games.</Text></Section><Section lims:inforce-start-date="2008-11-20" lims:lastAmendedDate="2008-11-20" lims:fid="747547" lims:id="747547"><Label>4</Label><Subsection lims:inforce-start-date="2008-11-20" lims:fid="747548" lims:id="747548"><Label>(1)</Label><Text>Remission is hereby granted of the customs duties, the excise taxes and, in accordance with subsection (2), all or a portion of the goods and services tax paid or payable on</Text><Paragraph lims:inforce-start-date="2008-11-20" lims:fid="747549" lims:id="747549"><Label>(a)</Label><Text>goods, other than vehicles, that are imported temporarily into Canada by an authorized importer of goods other than vehicles, the IOC or the IPC for use exclusively in connection with the Games; and</Text></Paragraph><Paragraph lims:inforce-start-date="2008-11-20" lims:fid="747550" lims:id="747550"><Label>(b)</Label><Text>vehicles of heading No. 87.02 or 87.05 in the List of Tariff Provisions set out in the schedule to the <XRefExternal reference-type="act" link="C-54.011">Customs Tariff</XRefExternal>, that are imported temporarily into Canada by an authorized importer of vehicles for use exclusively in connection with the Games.</Text></Paragraph></Subsection><Subsection lims:inforce-start-date="2008-11-20" lims:fid="747551" lims:id="747551"><Label>(2)</Label><Text>The amount of the goods and services tax remitted under subsection (1) is equal to</Text><Paragraph lims:inforce-start-date="2008-11-20" lims:fid="747552" lims:id="747552"><Label>(a)</Label><Text>in the case of vehicles or other goods that are imported by a non-resident non-registrant, the total of the goods and services tax that is paid or payable in respect of the importation of the vehicles or other goods; and</Text></Paragraph><Paragraph lims:inforce-start-date="2008-11-20" lims:fid="747553" lims:id="747553"><Label>(b)</Label><Text>in any other case, the difference between</Text><Subparagraph lims:inforce-start-date="2008-11-20" lims:fid="747554" lims:id="747554"><Label>(i)</Label><Text>the total of the goods and services tax that is paid or payable in respect of the importation of the vehicles or other goods, and</Text></Subparagraph><Subparagraph lims:inforce-start-date="2008-11-20" lims:fid="747555" lims:id="747555"><Label>(ii)</Label><Text>the amount of the goods and services tax that is paid or payable on 1/60 of the value of the vehicles or other goods for each month, or portion of a month, that they remain in Canada.</Text></Subparagraph></Paragraph></Subsection></Section><Section lims:inforce-start-date="2008-11-20" lims:lastAmendedDate="2008-11-20" lims:fid="747556" lims:id="747556"><Label>5</Label><Subsection lims:inforce-start-date="2008-11-20" lims:fid="747557" lims:id="747557"><Label>(1)</Label><Text>Remission is hereby granted of the customs duties paid or payable on goods imported into Canada by an authorized importer of goods other than vehicles, or by the IOC or the IPC or an agent or representative of either or them, if the goods have a unit value of $60 or less and are intended for free distribution in connection with the Games.</Text></Subsection><Subsection lims:inforce-start-date="2008-11-20" lims:fid="747558" lims:id="747558"><Label>(2)</Label><Text>Remission is hereby granted of the goods and services tax paid or payable on goods imported into Canada by a non-resident non-registrant, other than an official vehicle importer, if the goods have a unit value of $60 or less and are intended for free distribution in connection with the Games.</Text></Subsection></Section><Section lims:inforce-start-date="2008-11-20" lims:lastAmendedDate="2008-11-20" lims:fid="747559" lims:id="747559"><Label>6</Label><Text>Remission is hereby granted of the customs duties and the goods and services tax paid or payable on goods that are imported into Canada by VANOC or a Games family member if the goods have a unit value of $60 or less and are for distribution as gifts or awards to</Text><Paragraph lims:inforce-start-date="2008-11-20" lims:fid="747560" lims:id="747560"><Label>(a)</Label><Text>a Games family member;</Text></Paragraph><Paragraph lims:inforce-start-date="2008-11-20" lims:fid="747561" lims:id="747561"><Label>(b)</Label><Text>VANOC or its agent or representative;</Text></Paragraph><Paragraph lims:inforce-start-date="2008-11-20" lims:fid="747562" lims:id="747562"><Label>(c)</Label><Text>a resident of Canada participating in the Games; or</Text></Paragraph><Paragraph lims:inforce-start-date="2008-11-20" lims:fid="747563" lims:id="747563"><Label>(d)</Label><Text>a resident of Canada acting in an official capacity in connection with the Games.</Text></Paragraph></Section><Section lims:inforce-start-date="2008-11-20" lims:lastAmendedDate="2008-11-20" lims:fid="747564" lims:id="747564"><Label>7</Label><Text>Remission is hereby granted of the customs duties paid or payable on goods imported into Canada by VANOC or an official sponsor if</Text><Paragraph lims:inforce-start-date="2008-11-20" lims:fid="747565" lims:id="747565"><Label>(a)</Label><Text>the goods are</Text><Subparagraph lims:inforce-start-date="2008-11-20" lims:fid="747566" lims:id="747566"><Label>(i)</Label><Text>ancillary to the hosting or staging of the events of the Games, or</Text></Subparagraph><Subparagraph lims:inforce-start-date="2008-11-20" lims:fid="747567" lims:id="747567"><Label>(ii)</Label><Text>athletic equipment that is required by an athlete exclusively for the purpose of training or competing in the Games and is certified as complying with the international competition standards by the relevant international sports federation;</Text></Subparagraph></Paragraph><Paragraph lims:inforce-start-date="2008-11-20" lims:fid="747568" lims:id="747568"><Label>(b)</Label><Text>the goods, at the conclusion of the Games, are donated to the Whistler Legacies Society (incorporated under the laws of British Columbia on March 1, 2007), a not-for-profit sports club, a sports federation, a registered charity, an educational or other public institution or a municipality, town or city; and</Text></Paragraph><Paragraph lims:inforce-start-date="2008-11-20" lims:fid="747569" lims:id="747569"><Label>(c)</Label><Text>the goods are not sold or otherwise disposed of within two years after importation.</Text></Paragraph></Section><Section lims:inforce-start-date="2008-11-20" lims:lastAmendedDate="2008-11-20" lims:fid="747570" lims:id="747570"><Label>8</Label><Text>Remission is hereby granted of the customs duties paid or payable on clothing imported into Canada if the clothing is</Text><Paragraph lims:inforce-start-date="2008-11-20" lims:fid="747571" lims:id="747571"><Label>(a)</Label><Text>supplied to VANOC by an official sponsor;</Text></Paragraph><Paragraph lims:inforce-start-date="2008-11-20" lims:fid="747572" lims:id="747572"><Label>(b)</Label><Text>supplied free of charge to VANOC employees or Games volunteers to be worn as uniforms when undertaking their official duties in connection with the Games; and</Text></Paragraph><Paragraph lims:inforce-start-date="2008-11-20" lims:fid="747573" lims:id="747573"><Label>(c)</Label><Text>kept by the VANOC employees or Games volunteers for their personal use following the Games.</Text></Paragraph></Section><Heading lims:inforce-start-date="2008-11-20" lims:fid="747574" lims:id="747574" level="1"><TitleText>Conditions</TitleText></Heading><Section lims:inforce-start-date="2008-11-20" lims:lastAmendedDate="2008-11-20" lims:fid="747575" lims:id="747575"><Label>9</Label><Text>Remission is granted under sections 3 and 4 on the condition that the vehicles or other goods, on or before December 31, 2010, are</Text><Paragraph lims:inforce-start-date="2008-11-20" lims:fid="747576" lims:id="747576"><Label>(a)</Label><Text>exported from Canada; or</Text></Paragraph><Paragraph lims:inforce-start-date="2008-11-20" lims:fid="747577" lims:id="747577"><Label>(b)</Label><Text>disposed of in a manner acceptable to the Minister of Public Safety and Emergency Preparedness at the expense of the importer.</Text></Paragraph></Section><Section lims:inforce-start-date="2008-11-20" lims:lastAmendedDate="2008-11-20" lims:fid="747578" lims:id="747578"><Label>10</Label><Text>Remission is granted under this Order on the condition that</Text><Paragraph lims:inforce-start-date="2008-11-20" lims:fid="747579" lims:id="747579"><Label>(a)</Label><Text>the vehicles or other goods are imported into Canada during the period beginning on January 1, 2008 and ending on March 21, 2010;</Text></Paragraph><Paragraph lims:inforce-start-date="2008-11-20" lims:fid="747580" lims:id="747580"><Label>(b)</Label><Text>a claim for remission is made to the Minister of Public Safety and Emergency Preparedness within two years after the day on which the vehicles or other goods were accounted for under section 32 of the <XRefExternal reference-type="act" link="C-52.6">Customs Act</XRefExternal>; and</Text></Paragraph><Paragraph lims:inforce-start-date="2008-11-20" lims:fid="747581" lims:id="747581"><Label>(c)</Label><Text>the importer provides the Canada Border Services Agency with evidence or information that demonstrates that the importer is entitled to remission under this Order.</Text></Paragraph></Section><Heading lims:inforce-start-date="2008-11-20" lims:fid="747582" lims:id="747582" level="1"><TitleText>Coming into Force</TitleText></Heading><Section lims:inforce-start-date="2008-11-20" lims:lastAmendedDate="2008-11-20" lims:fid="747583" lims:id="747583"><Label>11</Label><Text>This Order comes into force on the day on which it is registered.</Text></Section></Body></Regulation>