Hyperlawhypertext legal database Commission for Environmental Cooperation Remission Order (Part IX of the Excise Tax Act) current to 2019-06-21

SI-99-79 Commission for Environmental Cooperation Remission Order (Part IX of the Excise Tax Act)

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

Contents
Provision

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 Finance, pursuant to subsection 23(2) a of the Financial Administration Act, hereby makes the annexed Commission for Environmental Cooperation 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 “commission”

Commission means the Commission for Environmental Cooperation established by Article 8(1) of the North American Agreement on Environmental Cooperation between the Government of Canada, the Government of the United States of America and the Government of the United Mexican States that was concluded on September 14, 1993, and that came into force on January 1, 1994. (Commission)

s. 1, definition “tax”

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

Remission

s. 2

Remission is hereby granted to the Commission of tax in an amount equal to the amount by which

s. 2(a)

the tax paid by the Commission during the period beginning on September 4, 1994 and ending on September 22, 1997

exceeds

s. 2(b)

the tax that would have been payable by the Commission in respect of the period if the Commission had been granted the exemptions set out in Article II of the Convention on the Privileges and Immunities of the United Nations.