Hyperlaw

Provision

Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, makes the annexed United States Surtax Remission Order (Motor Vehicles 2026) under section 115 a of the Customs Tariff b. S.C. 2005, c. 38, par. 145(2)(j) S.C. 1997, c. 36

s. 1 — Definitions

The following definitions apply in this Order.

s. 1, definition “importer”

importer means a person that has a business number that is set out in column 1 of the schedule. (importateur)

s. 1, definition “schedule”

schedule means the schedule to this Order that appears in the version of this Order that is made by the Governor in Council but is not published for reasons of confidentiality. (annexe)

s. 2 — Remission granted

s. 2(1)

Remission is granted to importers of surtaxes paid or payable under subsection 2(2) of the United States Surtax Order (Motor Vehicles 2025).

s. 2(2) — Number of motor vehicles

The remission is granted in respect of the number of motor vehicles set out in column 2 of the schedule that corresponds with the business number of the importer that makes a claim for remission.

s. 3 — Conditions

The remission is granted on the following conditions:

s. 3(a)

the motor vehicle is imported on or after April 9, 2026 and not later than April 8, 2027;

s. 3(b)

the importer makes a claim for remission to the Minister of Public Safety and Emergency Preparedness within two years after the date of importation;

s. 3(c)

the importer provides the Minister and the Minister of Industry with any information that may be requested by either Minister respecting the importing into Canada and sale in Canada of motor vehicles manufactured in the United States;

s. 3(d)

the importer also provides the Minister and the Minister of Industry with any information that may be requested by either Minister respecting the manufacture of motor vehicles in Canada and the goods that originate in Canada that are used in the manufacture of those motor vehicles;

s. 3(e)

in the case of an importer that has reduced or paused its manufacturing of motor vehicles in Canada because of factory retooling, the importer restarts manufacturing in Canada in accordance with the requirements established by the Minister and the Minister of Industry;

s. 3(f)

in the case of an importer that is not a manufacturer of motor vehicles in Canada on the day on which this Order comes into force, the importer has begun manufacturing goods in Canada in accordance with the requirements established by the Minister and the Minister of Industry; and

s. 3(g)

no other claim for relief of the surtax has been granted under the Customs Tariff in respect of the motor vehicle.

s. 4 — Coming into force

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