Vol. 148, No. 14 — July 2, 2014

Registration

SOR/2014-154 June 13, 2014

CUSTOMS TARIFF

FIFA U-20 Women’s World Cup Canada 2014 Remission Order

P.C. 2014-679 June 12, 2014

His 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), makes the annexed FIFA U-20 Women’s World Cup Canada 2014 Remission Order.

FIFA U-20 WOMEN’S WORLD CUP CANADA 2014 REMISSION ORDER

INTERPRETATION

1. The following definitions apply in this Order.

“CSA” means the Canadian Soccer Association Incorporated. (ACS)

“FIFA” means the Fédération Internationale de Football Association. (FIFA)

“media rights holder” means a person that has been granted broadcasting rights in respect of the U-20 World Cup by the CSA, the NOC or FIFA. (titulaire de droits de diffusion)

“NOC” means the National Organizing Committee for the U-20 World Cup. (CON)

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

“sponsor” means a person that has been designated by the CSA, the NOC or FIFA as an official sponsor of the U-20 World Cup. (commanditaire)

“supplier” means a person that has been designated by the CSA, the NOC or FIFA as an official supplier to the U-20 World Cup. (fournisseur)

“2015 World Cup” means the FIFA Women’s World Cup Canada 2015 that is to be held in Edmonton, Moncton, Montreal, Ottawa, Vancouver and Winnipeg during the period beginning on June 6, 2015 and ending on July 5, 2015. (Coupe du monde 2015)

“U-20 World Cup” means the FIFA U-20 Women’s World Cup Canada 2014 that is to be held in Edmonton, Moncton, Montreal and Toronto during the period beginning on August 5, 2014 and ending on August 24, 2014. (Coupe du monde U-20)

“U-20 World Cup family member” means an individual, other than an individual ordinarily resident in Canada, who is the holder of an accreditation issued by the CSA or the NOC and approved by FIFA and is

APPLICATION

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

REMISSION

3. Remission is granted of the tax paid or payable under Part IX of the Excise Tax Act, and of the customs duties and excise taxes paid or payable, on goods imported temporarily into Canada by a U-20 World Cup family member, if the goods are imported for the exclusive use of that member in connection with

4. (1) Remission is granted of a portion of the tax paid or payable under Part IX of the Excise Tax Act, and of the customs duties paid or payable, on

(2) The amount of the tax remitted under subsection (1) is equal to

5. Remission is granted of the customs duties paid or payable on goods imported into Canada by the CSA, the NOC, FIFA, a media rights holder, a sponsor or a supplier, 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 U-20 World Cup.

6. Remission is granted of the tax paid or payable under Part IX of the Excise Tax Act, and of the customs duties and excise taxes paid or payable, on goods that are imported into Canada by the CSA, the NOC or a U-20 World Cup family member, if the goods have a unit value of $60 or less and are intended for distribution in connection with the U-20 World Cup as gifts or awards to

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

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

CONDITIONS

9. Remission is granted under sections 3 and 4 on the condition that, on or before December 31, 2015, the goods or equipment are

10. Remission is granted under this Order only to the extent to which the amount remitted has not otherwise been rebated, remitted, credited or refunded to any person under the Financial Administration Act or any other Act of Parliament.

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

COMING INTO FORCE

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

REGULATORY IMPACT ANALYSIS STATEMENT

(This statement is not part of the orders.)

Issues

In 2014, Canada will host the Fédération Internationale de Football Association (FIFA) U-20 Women’s World Cup. Canada will also host, in 2015, the FIFA Women’s World Cup. This event, featuring 24 nations, is held every four years and is recognized as the world’s largest international women’s sporting competition. Approximately 2 million visitors are expected to attend these events, in which some 1 500 athletes and team officials from across the world will participate.

As part of Canada’s bid to win these events, Canada made a commitment to the Canadian Soccer Association and to FIFA that certain duties and taxes on goods imported in connection with the events would be remitted.

Objective

To ensure that Canada respects its international commitments with respect to these FIFA World Cup events.

Description

These orders remit Goods and Services Tax/Harmonized Sales Tax (GST/HST), or a portion thereof, customs duties and excise taxes paid or payable on certain goods, such as personal effects, goods for display, gifts and awards, and various other goods and equipment to be imported in connection with the 2014 FIFA U-20 Women’s World Cup and the 2015 FIFA Women’s World Cup, that are to be held in various cities in Canada from August 5 to August 24, 2014, and June 6 to July 5, 2015, respectively.

“One-for-One” Rule

The “One-for-One” Rule does not apply to these orders, as there is no change in administrative costs to business.

Small business lens

The small business lens does not apply to these orders, as there are no costs imposed on small business.

Rationale

It has been longstanding practice for Canada to remit such duties and taxes on certain goods imported for use at major sporting events hosted in Canada. These orders are similar to previous orders made in connection with events such as the FIFA Men’s U-20 World Cup Canada 2007 and the 13th International Association of Athletics Federations World Junior Championships in Athletics 2010.

According to the Organizing Committee, these two events, together, are expected to have a positive economic impact of about $313 million. The amount of potential revenue being forgone by the Government from these events is estimated to be less than $200,000.

This measure will

Implementation, enforcement and service standards

The Canada Border Services Agency will ensure compliance with the conditions of these orders. Importation of goods under these orders will be monitored to ensure that the goods meet the conditions of the orders and that any applicable customs duties, excise taxes and GST/HST are collected.

Contact

David Tousignant
Senior Economist 
International Trade Policy Division
Department of Finance
Ottawa, Canada
K1A 0G5
Telephone: 613-992-6887