ARCHIVED — Vol. 147, No. 4 — February 13, 2013

Registration

SI/2013-8 February 13, 2013

FINANCIAL ADMINISTRATION ACT

Order Amending the Visiting Forces and Visiting Forces Personnel Alcoholic Beverages Remission Order

P.C. 2013-37 January 31, 2013

His Excellency the Governor General in Council, considering that it is in the public interest to do so, on the recommendation of the Minister of National Revenue and the Minister of Public Safety and Emergency Preparedness, pursuant to subsection 23(2) (see footnote a) of the Financial Administration Act (see footnote b), makes the annexed Order Amending the Visiting Forces and Visiting Forces Personnel Alcoholic Beverages Remission Order.

ORDER AMENDING THE VISITING FORCES AND VISITING FORCES PERSONNEL ALCOHOLIC BEVERAGES REMISSION ORDER


AMENDMENTS

1. (1) Subsection 3(1) of the Visiting Forces and Visiting Forces Personnel Alcoholic Beverages Remission Order (see footnote 1) is replaced by the following:

3. (1) Subject to section 4, remission is granted of the customs duties and additional duties equal to excise duties imposed under the Customs Tariff that are paid or payable by a liquor board and of the taxes imposed under Part IX of the Excise Tax Act in respect of spirits, wine or imported beer sold to visiting forces or visiting forces personnel.

(2) Subsection 3(3) of the Order is replaced by the following:

(3) Subject to section 4, remission is granted of the excise duties imposed under the Excise Act that are paid or payable by a brewer licensed under that Act and of the taxes imposed under Part IX of the Excise Tax Act in respect of beer brewed in Canada and sold to visiting forces or visiting forces personnel.

2. Paragraph 4(a) of the Order is replaced by the following:

  • (a) the purchase price that is paid or payable by visiting forces or visiting forces personnel for alcoholic beverages does not include any amount for the duties or taxes referred to in section 3, or, where the purchase price paid or payable does include an amount for those duties or taxes, that amount is reimbursed or credited to the visiting forces or visiting forces personnel; and

COMING INTO FORCE

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

EXPLANATORY NOTE

(This note is not part of the Order.)

This Order amends the Visiting Forces and Visiting Forces Personnel Alcoholic Beverages Remission Order, which provides relief from customs duties and additional duties equal to excise duties, excise duties, and the goods and services tax (GST) / harmonized sales tax (HST) on alcoholic beverages sold to visiting forces or visiting forces personnel stationed in Canada for official purposes.

The amendment corrects an omission in SI/2009-90 to specify that remission is also granted in respect of the GST/HST imposed under the Excise Tax Act on beer produced in Canada that is sold to visiting forces or visiting forces personnel. The amendment also clarifies that, where the purchase price paid or payable by the visiting forces or visiting forces personnel for alcoholic beverages includes an amount for duties and taxes (e.g. where retail sales of alcoholic beverages are privatized), remission is granted on the condition that the amount is credited or reimbursed to the visiting forces or visiting forces personnel.