FIFA Men’s World Cup 2026 Remission Order: SOR/2025-220

Canada Gazette, Part II, Volume 159, Number 24

Registration
SOR/2025-220 October 30, 2025

CUSTOMS TARIFF

P.C. 2025-744 October 30, 2025

Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, makes the annexed FIFA Men’s World Cup 2026 Remission Order under section 115^{footnote a} of the Customs Tariff ^{footnote b}.

FIFA Men’s World Cup 2026 Remission Order

Definitions

Definitions

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)

FIFA affiliate

means a FIFA regional confederation or FIFA member association, other than the CSA, that has a team participating in the 2026 World Cup. (organisation affiliée à la FIFA)

media rights holder

means a person that has been granted broadcasting rights in respect of the 2026 World Cup by the CSA, the NOC or FIFA. (titulaire de droits de diffusion)

NOC

means FWC26 Canada Football Limited, the national organizing committee for the 2026 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 2026 World Cup. (commanditaire)

supplier

means a person that has been designated by the CSA, the NOC or FIFA as an official supplier to the 2026 World Cup. (fournisseur)

surtax

means any surtax or duty levied under subsection 53(2) of the Customs Tariff. (surtaxe)

2026 World Cup

means the FIFA World Cup 26, which is to be held during the period beginning on June 11, 2026 and ending on July 19, 2026 with certain matches in Toronto and Vancouver. (Coupe du monde 2026)

2026 World Cup family member

means an individual, other than an individual ordinarily resident in Canada, who is the holder of a relevant accreditation issued by FIFA and is

• (a) an athlete participating in the 2026 World Cup or a coach, judge, team official, support staff member or technical official in the 2026 World Cup; or
• (b) a member of FIFA or of a FIFA affiliate. (membre de la famille de la Coupe du monde 2026)

Non-Application

Alcoholic beverages, tobacco products and vaping products

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

Remission

2026 World Cup family member

3 Remission is granted of the tax paid or payable under Part IX of the Excise Tax Act — and of the customs duties, surtaxes and excise taxes paid or payable — on goods imported temporarily into Canada by a 2026 World Cup family member if the goods are imported for the exclusive use of that member in connection with the 2026 World Cup.

Goods for display and equipment

4 (1) Remission is granted of a portion, determined in accordance with subsection (2), of the tax paid or payable under Part IX of the Excise Tax Act and of the customs duties and surtaxes paid or payable on

• (a) goods for display, including apparatus to display those goods, imported temporarily into Canada by the CSA, the NOC, FIFA, a FIFA affiliate, a media rights holder, a sponsor or a supplier, or the agent or representative of any of them, for use exclusively in connection with the 2026 World Cup; and
• (b) equipment imported temporarily into Canada by the CSA, the NOC, FIFA, a FIFA affiliate, a media rights holder, a sponsor or a supplier, or the agent or representative of any of them, for use exclusively in connection with the 2026 World Cup.

Amount

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

• (a) in the case of goods or equipment 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 one sixtieth of the value of the goods or equipment for each month or portion of a month that the goods or equipment remain in Canada.

Goods for free distribution

5 Remission is granted of the customs duties and surtaxes paid or payable on goods imported into Canada by the CSA, the NOC, FIFA, a FIFA affiliate, 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 2026 World Cup.

Gifts and awards

6 Remission is granted of the tax paid or payable under Part IX of the Excise Tax Act — and of the customs duties, surtaxes and excise taxes paid or payable — on goods imported into Canada by the CSA, the NOC, FIFA, a FIFA affiliate or a 2026 World Cup family member if the goods have a unit value of $60 or less and are intended for distribution in connection with the 2026 World Cup as gifts or awards to any of the following:

• (a) a 2026 World Cup family member;
• (b) a member, agent or representative of the CSA or NOC;
• (c) an individual who is resident in Canada and is participating in the 2026 World Cup;
• (d) an individual who is resident in Canada and is acting in an official capacity in connection with the 2026 World Cup.

Sports equipment

7 Remission is granted of the customs duties and surtaxes paid or payable on sports equipment imported into Canada by the CSA, the NOC, FIFA or a FIFA affiliate if the sports equipment

• (a) is certified by FIFA 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 2026 World Cup;
• (b) is donated at the conclusion of the 2026 World Cup to a non-profit sports club, a sports federation, a registered charity, an educational or other public institution or a municipality, town or city; and
• (c) is not sold or otherwise disposed of within two years after the day on which it is imported.

Clothing

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

• (a) is donated to the CSA, the NOC, FIFA or a FIFA affiliate by a sponsor or supplier;
• (b) is provided free of charge to the CSA, the NOC, FIFA, a FIFA affiliate or 2026 World Cup volunteers to be worn as uniforms when undertaking their official volunteer duties in connection with the 2026 World Cup; and
• (c) is kept by the individual volunteer recipients following the 2026 World Cup.

Conditions

Export or destruction

9 Remission is granted under sections 3 and 4 on the condition that, on or before December 31, 2026, the goods or equipment 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.

No other form of relief

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.

General conditions

11 Remission is granted on the following conditions:

• (a) the goods or equipment are imported into Canada during the period beginning on July 1, 2025 and ending on July 19, 2026;
• (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.

Repeal

12 This Order is repealed on July 19, 2030.

Coming into Force

Registration

13 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.)

Issues

In 2026, Canada, as well as the United States and Mexico, will host the 2026 Fédération Internationale de Football Association (FIFA) Men’s World Cup. This event, which is being hosted across three nations for the first time, is held every four years and is recognized as the world’s largest international single-sport event that showcases the world’s top senior men’s soccer teams. Over one million international visitors are expected to attend this event in Canada, in which athletes and team officials from across the world will participate.

As part of Canada’s bid to win this event, Canada made a commitment to FIFA that customs duties and taxes on certain goods imported in connection with the event would be remitted, in line with a long-standing practice for the Government of Canada to remit certain duties and taxes on certain goods imported in connection with similar international sporting events.

Objective

The objective of the Order is to ensure that Canada respects its international commitments with respect to this FIFA World Cup event.

Description

The Order remits the goods and services tax (GST) and the harmonized sales tax (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 2026 FIFA World Cup, that are to be held in various Canadian cities, including in Toronto and Vancouver, from June 11 to July 19, 2026.

Regulatory development

Consultation

The Order was exempted from the requirement of prepublication in the Canada Gazette, Part I, because it fulfills Canada’s previously made international commitment with respect to the 2026 FIFA World Cup event that customs duties and taxes on certain goods imported in connection with the event would be remitted, and the Government has been working closely with the event’s organizing committee.

Indigenous engagement, consultation and modern treaty obligations

No impacts have been identified in respect of the Government’s obligations in relation to Indigenous rights protected by section 35 of the Constitution Act, 1982, modern treaties or international human rights obligations.

Instrument choice

It has been a long-standing practice for Canada to remit such duties and taxes on certain goods imported for use at major sporting events hosted in Canada. The Order is similar to previous remission orders made under section 115 of the Customs Tariff in connection with events such as the 2007 FIFA Men’s U-20 World Cup, as well as the 2014 FIFA U-20 Women’s World Cup and the 2015 FIFA Women’s World Cup.

Regulatory analysis

Benefits and costs

This measure will facilitate the hosting of the FIFA World Cup event in Canada, and maintain Canada’s positive image as a host of international sporting events, by continuing the long-standing practice of remitting duties and taxes on certain goods imported for use at major sporting events hosted in Canada. Fulfilling Canada’s pledge, made as part of the bidding process, to provide remission on certain goods will avoid any risk that Canada is not perceived as a welcoming and cooperative jurisdiction to host future sporting events.

This Order will facilitate the event, which is expected to attract over one million international visitors. An economic impact assessment contracted by FIFA estimated a contribution to Canada’s gross domestic product (GDP) of up to $2 billion for the overall event.

The amount of foregone revenues under this Order is expected to be small. For example, a similar remission order for the 2015 FIFA Women’s World Cup resulted in $310,000 in foregone customs duty, excise tax and GST/HST revenue.

Small business lens

The small business lens does not apply to the Order, as there are no costs imposed on small businesses.

One-for-one rule

The one-for-one rule does not apply to the Order, as there is no change in administrative costs to businesses.

Regulatory cooperation and alignment

Given that the Order authorizes the remission of duties and taxes, there is no regulatory cooperation or alignment component associated with it.

International obligations

The Order ensures that Canada respects its international commitments with respect to this FIFA World Cup event.

Effects on the environment

In accordance with the Cabinet Directive on Strategic Environmental and Economic Assessment (SEEA Directive), a preliminary scan concluded that a strategic environmental and economic assessment is not required.

Gender-based analysis plus

No impacts based on gender or other identity factors have been identified for this Order.

Implementation, compliance and enforcement, and service standards

The Canada Border Services Agency (CBSA) is responsible for administering the Customs Tariff legislation and regulations, including this Order. The CBSA will ensure compliance with the conditions of the Order. Importation of goods under the Order will be monitored to ensure that the goods meet the conditions of the Order and that any applicable customs duties, excise taxes and GST/HST are collected.

Contact

Brad Norwood
Senior Economist
International Trade Policy Division
Department of Finance
Ottawa, Ontario
K1A 0G5
Email: tariff-tarif@fin.gc.ca