Vol. 144, No. 13 — June 23, 2010

Registration

SOR/2010-130 June 10, 2010

CUSTOMS TARIFF

13th IAAF World Junior Championships in Athletics Remission Order, 2010

P.C. 2010-735 June 10, 2010

Her 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), hereby makes the annexed 13^th IAAF World Junior Championships in Athletics Remission Order, 2010.

13^th IAAF WORLD JUNIOR CHAMPIONSHIPS IN ATHLETICS REMISSION ORDER, 2010

INTERPRETATION

1. The following definitions apply in this Order.

“Championships” means the 13^th IAAF World Junior Championships in Athletics, to be held in Moncton, New Brunswick, during the period beginning on July 19 and ending on July 25, 2010. (Championnats)

“Championships family member” means an individual, other than an individual ordinarily resident in Canada, who is the holder of an accreditation issued by the IAAF and is

(a) an athlete participating in the Championships or a coach, a judge, a team official, a support staff member or a technical official in the Championships; or

(b) a member of the IAAF or a sports federation that is a member of the IAAF. (membre de la famille des Championnats)

“IAAF” means the International Association of Athletics Federations. (IAAF)

“media rights holder” means a person that has been granted broadcasting rights in respect of the Championships by the LOC. (titulaire de droits de diffusion)

“LOC” means the local organizing committee known as the IAAF World Junior Championships Organizing Committee Moncton 2010 Inc. (COL)

“person” means an individual, a partnership, a corporation, a trust, the estate of a deceased individual or a body that is a society, a union, a club, an association, a commission or other organization of any kind. (personne)

“sponsor” means a person that has been designated by either the LOC or the IAAF as an official sponsor of the Championships. (commanditaire)

“supplier” means a person that has been designated by either the LOC or the IAAF as an official supplier to the Championships. (fournisseur)

APPLICATION

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

REMISSION

3. Remission is granted of

(a) the customs duties paid or payable on goods imported temporarily into Canada by a Championships family member for the exclusive use of that member in connection with the Championships; and

(b) the tax paid or payable under Part IX of the Excise Tax Act in respect of the importation of the goods referred to in paragraph (a).

4. (1) Remission is granted of the customs duties paid or payable on

(a) goods for display, including apparatus to display those goods, imported temporarily into Canada by the LOC or a media rights holder, a sponsor, a supplier or the agent or representative of any of them, for use exclusively in connection with the Championships; and

(b) equipment, imported temporarily into Canada by the LOC or a media rights holder, a sponsor, a supplier or the agent or representative of any of them, for use exclusively in connection with the Championships.

(2) Remission is granted of a portion of the tax paid or payable under Part IX of the Excise Tax Act in respect of the importation of the goods and equipment referred to in subsection (1).

(3) The amount of the tax remitted under subsection (2) is equal to

(a) in the case of goods or equipment that are imported by a person who is not resident in Canada and is not a registrant as defined in subsection 123(1) of the Excise Tax Act, the total of the tax paid or payable under Part IX of that Act in respect of the importation of the goods or equipment; and

(b) in any other case, the difference between

(i) the total of the tax paid or payable under Part IX of the Excise Tax Act in respect of the importation of the goods or equipment, and

(ii) the amount of the tax paid or payable under Part IX of the Excise Tax Act in respect of the importation on 1/60 of the value of the goods or equipment for each month, or portion of a month, that the goods or equipment remain in Canada.

5. Remission is granted of the customs duties paid or payable on goods imported into Canada by a media rights holder, a sponsor, a supplier, the LOC, the IAAF 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 Championships.

6. (1) Remission is granted of the customs duties paid or payable on goods imported into Canada by the LOC or a Championships family member, if the goods have a unit value of $60 or less and are for distribution as gifts or awards to

(a) a Championships family member;

(b) a member, an agent or a representative 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.

(2) Remission is granted of the tax paid or payable under Part IX of the Excise Tax Act in respect of the importation of the goods referred to in subsection (1).

7. Remission is granted of the customs duties paid or payable on athletic equipment imported into Canada by the LOC if the athletic equipment is

(a) certified by the IAAF as complying with the international competition standards applicable to the sport for which it is designed and as being required by an athlete exclusively for the purpose of training or competing in the Championships;

(b) donated to a not-for-profit sports club, a sports federation, a registered charity, an educational or other public institution or a municipality, town or city at the conclusion of the Championships; and

(c) not sold or otherwise disposed of within two years after importation.

8. Remission is granted of the customs duties paid or payable on clothing imported into Canada if the clothing is

(a) donated to the LOC by a sponsor or supplier;

(b) provided free of charge to LOC or Championships volunteers to be worn as uniforms when undertaking their official volunteer duties in connection with the Championships; and

(c) kept by the individual volunteer recipients following the Championships.

CONDITIONS

9. Remission is granted under sections 3 and 4 on the condition that the goods or equipment, on or before December 31, 2010, are

(a) exported from Canada; or

(b) destroyed in Canada under the supervision of an officer of the Canada Border Services Agency at the expense of the importer.

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

(a) the goods or equipment are imported into Canada during the period beginning on March 1, 2010 and ending on July 25, 2010;

(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 or equipment were accounted for under section 32 of the Customs Act; and

(c) the importer provides the Canada Border Services Agency with evidence or information that demonstrates that the importer is entitled to remission under this Order.

COMING INTO FORCE

11. 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.)

Issue and objectives

This Order remits customs duties and all or a portion of the goods and services tax or harmonized sales 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 13th IAAF World Junior Championships in Athletics to be held in Moncton, New Brunswick, from July 19 to July 25, 2010.

Description and rationale

A remission Order is the most appropriate means for providing duty and tax relief in this instance. This Order is similar to previous orders made in connection with similar events such as the 8th IAAF World Championships in Athletics in Edmonton, Alberta (P.C. 2001-1150 of June 14, 2001), the 14th IAAF World Half Marathon Championships in Edmonton, Alberta (P.C. 2005-1507 of June 6, 2005), the FIFA Men’s U-20 World Cup Canada 2007 (P.C. 2007-251 of March 1, 2007), and the 2010 Olympic and Paralympic Winter Games Remission Order (P.C. 2008-1766 of November 20, 2008).

This measure facilitates the hosting of the 13th IAAF World Junior Championships in Athletics, which will have a positive impact on the Moncton tourism industry. Approximately 50 000 spectators are expected to attend the Championships, in which some 2 000 athletes and team officials from approximately 170 countries will participate. The Championships will be seen by millions of viewers, with television coverage extending to 160 countries.

The economic impact of the event is estimated to be $120 million. The amount of potential revenue foregone by the government due to this Order is expected to be approximately $76,000.

Consultation

The Organizing Committee for the Moncton 2010 — IAAF World Junior Championships, Heritage Canada and the Canada Border Services Agency were consulted and support this Order.

Implementation, enforcement and service standards

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, goods and services tax and harmonized sales tax are collected.

Contact

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

Footnote a
S.C. 2005, c. 38, par. 145(2)(j)

Footnote b
S.C. 1997, c. 36

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