Vol. 139, No. 19 — September 21, 2005

Registration
SOR/2005-263 August 31, 2005

CUSTOMS TARIFF

14^th IAAF World Half Marathon Championships Remission Order

P.C. 2005-1507 August 31, 2005

Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to section 115 of the Customs Tariff (see footnote a), hereby makes the annexed 14^th IAAF World Half Marathon Championships Remission Order.

14^TH IAAF WORLD HALF MARATHON CHAMPIONSHIPS REMISSION ORDER

INTERPRETATION

1. The following definitions apply in this Order.

"Championships" means the 14^th IAAF World Half Marathon Championships to be held in Edmonton, Alberta, on October 1, 2005. (Championnats)

"Championships family member" means

"foreign corporation" means a corporation, whose head office is located outside Canada, that does not have a branch office or a subsidiary corporation located in Canada and that has been designated as an official sponsor or supplier of the Championships, or granted broadcasting rights for the Championships, by the LOC. (société étrangère)

"IAAF" means the International Association of Athletics Federations. (IAAF)

"LOC" means the local organizing committee known as the Edmonton World Half Marathon Championships 2005 Ltd. Local Organizing Committee. (COL)

APPLICATION

2. This Order does not apply to alcoholic beverages or tobacco products.

REMISSION

3. Subject to sections 7 and 8, remission is hereby granted of the excise taxes and the goods and services tax paid or payable on goods imported temporarily into Canada by a Championships family member, if the goods are for the exclusive use of the member in connection with the Championships.

4. (1) Subject to sections 7 and 8, remission is hereby granted of a portion of the goods and services tax paid or payable on the following goods:

(a) goods for display, including apparatus and equipment used to display those goods, imported temporarily into Canada by a foreign corporation, or its agent or representative, for use exclusively in connection with the Championships; and

(b) equipment imported temporarily into Canada by the LOC or a foreign corporation, or its agent or representative, for use exclusively at the Championships.

(2) The portion of the goods and services tax remitted under subsection (1) is an amount equal to the difference between

(a) the amount of the goods and services tax paid or payable on the value of the goods, and

(b) the amount of the goods and services tax payable on 1/60 of the value of the goods for each month or a portion of a month that the goods remain in Canada.

5. Subject to section 8, remission is hereby granted of the customs duties paid or payable on goods imported into Canada by a foreign corporation, or its agent or representative, if the goods have a unit value of $60 or less and are intended for free distribution at the Championships.

6. Subject to section 8, remission is hereby granted of the customs duties, the excise taxes and the goods and services tax paid or payable on goods imported into Canada by a Championships family member, if the goods have a unit value of $60 or less and are intended for free distribution as gifts or awards to

(a) another Championships family member;

(b) the LOC or any member of the LOC;

(c) a resident of Canada participating in the Championships; or

(d) a resident of Canada acting in an official capacity in connection with the Championships.

CONDITIONS

7. Remission is granted under sections 3 and 4 on the condition that the goods, on or before December 31, 2005, are

(a) exported from Canada; or

(b) destroyed in Canada under the supervision of a customs officer at the expense of the importer.

8. Remission is granted under this Order on the condition that

(a) the goods are imported into Canada during the period beginning on March 1, 2005 and ending on October 1, 2005;

(b) a claim for remission is made to the Minister of Public Safety and Emergency Preparedness within two years after the day on which the goods were accounted for under section 32 of the Customs Act; and

(c) the importer provides the Minister of National Revenue with any evidence or information that demonstrates that the importer is entitled to remission under this Order.

COMING INTO FORCE

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

REGULATORY IMPACT ANALYSIS STATEMENT

(This statement is not part of the Order.)

Description

This Order remits customs duties, excise taxes and all or a portion of the goods and services tax paid or payable on items such as personal effects, goods for free distribution, display goods and equipment imported into Canada in connection with the 14^th IAAF World Half Marathon Championships (Championships) to be held in Edmonton, Alberta, on October 1, 2005.

This Order is similar to previous Orders made in connection with the XVth Olympic Winter Games in Calgary, Alberta (P.C. 1987-2694 of December 23, 1987), the XVth Commonwealth Games in Victoria, British Columbia (P.C. 1994-1083 of June 23, 1994), the 8th IAAF World Championships in Athletics in Edmonton, Alberta (P.C. 2001-1150 of June 14, 2001), and the 3rd IAAF World Youth Championships in Athletics in Sherbrooke, Québec (P.C. 2003-911 of June 12, 2003).

Alternatives

No alternatives were considered. A remission order is the most appropriate means for providing duty and tax relief in this instance.

Benefits and Costs

The Championships will have a positive impact on the Canadian tourism industry. Approximately 900 foreign visitors are expected to attend the Championships, in which some 300 athletes and team officials from approximately 60 countries will participate.

It is anticipated that the economic impact of the event in the Edmonton area will be nearly $2 million. The amount of customs duties, excise taxes and goods and services tax to be remitted is expected to be less than $50,000.

Consultation

The departments of Industry and Heritage Canada and the Canada Border Services Agency were consulted and support this Order.

Compliance and Enforcement

The Canada Border Services Agency will ensure compliance with the conditions of this Order. All importations of goods under this Order will be monitored to ensure that the goods meet the conditions of the Order and that any applicable customs duties, excise taxes and goods and services tax are collected.

Contact

Paul J. Robichaud
International Trade Policy Division
Department of Finance
Ottawa, Ontario
K1A 0G5
Telephone : (613) 992-2510

Footnote a

S.C. 1997, c. 36

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