Hyperlawhypertext legal database Secretariat of the Convention on Biological Diversity Remission Order (Part IX of the Excise Tax Act) current to 2019-06-21

SI-2001-28 Secretariat of the Convention on Biological Diversity Remission Order (Part IX of the Excise Tax Act)

Current to 2019-06-21 · last amended 2006-03-22

Contents
Provision

Her Excellency the Governor General in Council, considering that it is in the public interest to do so, on the recommendation of the Minister of Finance, pursuant to subsection 23(2) a of the Financial Administration Act, hereby makes the annexed Secretariat of the Convention on Biological Diversity Remission Order (Part IX of the Excise Tax Act). S.C. 1991, c. 24, s. 7(2)

Interpretation

s. 1

The definitions in this section apply in this Order.

s. 1, definition “executive secretary”

Executive Secretary means the person who was the head of the Secretariat on October 25, 1996. (secrétaire exécutif)

s. 1, definition “secretariat”

Secretariat means the Secretariat established by Article 24 of the Convention on Biological Diversity, which was made at Rio de Janeiro on June 5, 1992 and which came into force on December 29, 1993. (Secrétariat)

s. 1, definition “tax”

tax means tax imposed under Part IX of the Excise Tax Act. (taxe)

Remission

s. 2

Subject to sections 4 and 5, remission is hereby granted to the Secretariat of tax in the amount by which

s. 2(a)

the tax that became payable by the Secretariat during the period beginning on February 1, 1996 and ending on November 19, 1997

exceeds

s. 2(b)

the tax that would have become payable by the Secretariat during that period if the exemptions set out in Article II of the Convention on the Privileges and Immunities of the United Nations had applied to the Secretariat during that period.

s. 3

Subject to sections 4 and 5, remission is hereby granted to the Executive Secretary of tax in the amount by which

s. 3(a)

the tax that became payable by the Executive Secretary during the period beginning on May 6, 1996 and ending on November 19, 1997

exceeds

s. 3(b)

the tax that would have become payable by the Executive Secretary during that period if all exemptions that are accorded in Canada under the Vienna Convention to diplomatic agents had applied to the Executive Secretary during that period.

s. 4

There shall not be included, in determining the amount of a remission under section 2 or 3, any amount of tax that the Secretariat or the Executive Secretary, as the case may be, was otherwise exempt from paying or entitled to recover by way of refund, rebate or remission.

s. 5

Payment of any amount remitted under this Order is conditional on the Secretariat or the Executive Secretary, as the case may be, making an application for the payment in writing to the Minister of National Revenue before the first day of the third calendar month following the calendar month in which this Order is made.