His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to section 101 of the Customs Tariff*, is pleased hereby to make the annexed Order respecting the remission of customs duties imposed under the Customs Tariff and the tax imposed under Division III of Part IX of the Excise Tax Act on printed material imported for use by foreign carriers. R.S., c. 41 (3rd Supp.)
Short Title
This Order may be cited as the Printed Material for Foreign Carriers Remission Order, 1995.
Interpretation
In this Order,
printed material means the goods described in the annexed schedule; (imprimé)
foreign carrier means an airline registered in a foreign country; (transporteur étranger)
Canadian carrier means an airline registered in Canada. (transporteur Canadien)
Remission
Remission is hereby granted of the tax paid or payable under Division III of Part IX of the Excise Tax Act on printed material imported into Canada by or on behalf of a foreign carrier for use exclusively in the promotion and operation of air services provided by that carrier on condition that, at the time of importation, the country of the foreign carrier grants a similar privilege to Canadian carriers.
folders, brochures, advertising calendars, maps, posters, tour shells, displays window transparencies (decals), signs, placards unframed photographs price lists, tariffs, bulletins, manuals, tariff publications time tables ticket forms, miscellaneous charge orders, air waybills baggage tags, tapes and labels cargo tags, tapes and labels printed blank forms, envelopes, post cards and letterheads technical and instructional materials other advertising material distributed without charge for promotional use