Exposed and Processed Film and Recorded Video Tape Remission Order

C.R.C., c. 763FINANCIAL ADMINISTRATION ACT
Order Respecting the Remission of the Tax Imposed under Division III of Part IX of the Excise Tax Act, Paid or Payable on Exposed and Processed Film and Recorded Video TapeShort Title

1 This Order may be cited as the Exposed and Processed Film and Recorded Video Tape Remission Order.

Interpretation

2 In this Order,

Canadian equipment
Canadian equipment means equipment manufactured in Canada or imported into Canada and released and accounted for under the Customs Act; (matériel canadien)
Canadian film
Canadian film means film manufactured in Canada or imported into Canada and released and accounted for under the Customs Act; (film canadien)
Canadian video tape
Canadian video tape means video tape manufactured in Canada or imported into Canada and released and accounted for under the Customs Act; (bande magnétoscopique canadienne)
chief officer of customs
chief officer of customs, with respect to an area or place, means the manager of the customs office or customs offices that serve that area or place; (agent en chef des douanes)
customs duties
customs duties[Repealed, SI/88-18, s. 2]
Deputy Minister
Deputy Minister means the Deputy Minister of National Revenue. (sous-ministre)
duties
duties[Repealed, SI/98-12, s. 2]
regional collector
regional collector[Repealed, SI/78-138, s. 1]
resident
resident means a person who makes his home and is ordinarily resident in Canada. (résident)

SI/78-138, s. 1;
SI/86-198, s. 1;
SI/88-18, s. 2;
SI/98-12, s. 2.

Remission

3 Subject to section 7, remission is hereby granted of the tax imposed under Division III of Part IX of the Excise Tax Act, paid or payable on

(a) non-commercial film that is exposed or processed while a resident is abroad, and one set of prints therefrom, and
(b) non-commercial video tape that is recorded while a resident is abroad,

that are imported into Canada by the resident solely for personal use and not for any business or occupational purpose and that, on the resident’s return to Canada, are in the actual possession of the resident or form part of the baggage of the resident.

SI/86-198, s. 2;
SI/88-18, s. 2;
SI/89-249, s. 1;
SI/91-8, s. 2;
SI/98-12, s. 3.

4 Subject to sections 6 and 7, remission is hereby granted of the tax imposed under Division III of Part IX of the Excise Tax Act, paid or payable on importation into Canada of commercial Canadian film or commercial Canadian video tape if

(a) the film was exposed but not developed or processed abroad except to the extent necessary for testing the quality of the exposed film;
(b) subject to section 5, the exposing of the film referred to in paragraph (a) or the recording of the tape was carried out solely by a resident or residents using only Canadian equipment; and

(c) the export from Canada of the film or video tape is verified by

(i) a copy of the Canada Customs Export Report form completed in respect of the film or video tape certified by the chief officer of customs at the customs office where the goods were exported from Canada and bearing the notation thereon “not subject to drawback” or “non admissible au drawback”,
(ii) customs accounting documents authenticated by an officer employed in the administration or enforcement of customs in the country to which the film or video tape was exported, or
(iii) a copy of the shipping documents confirming the exportation of the film or video tape.

SI/78-138, s. 2;
SI/88-18, s. 2;
SI/91-8, s. 2;
SI/98-12, s. 4.

5 (1) A person who is not a resident may be employed during the exposing of the film referred to in paragraph 4(a) or the recording of Canadian video tape if

(a) it is impracticable to employ a resident and

(i) the person employed is a technical specialist, or
(ii) the employment is of a casual nature; or

(b) the person is required to be employed in order to comply with the law of the country in which the exposing of the film or the recording of the video tape is carried out.

(2) Equipment, other than Canadian equipment, may be used during the exposing of the film referred to in paragraph 4(a) or the recording of Canadian video tape if

(a) it is impracticable to obtain Canadian equipment;
(b) the equipment used is a replacement for Canadian equipment that has broken during the exposing of the film or the recording of the video tape; or
(c) the equipment used is an aircraft, vessel or a vehicle rented in the country in which the exposing of the film or the recording of the video tape is carried out.

SI/78-138, s. 3.

6 No remission shall be granted in respect of any goods described in section 4 where, due to exportation, a refund or drawback or exemption of tax imposed under Division III of Part IX of the Excise Tax Act is claimed or has been granted, except where the tax equal to the refund, drawback or exemption have been paid.

SI/88-18, s. 2;
SI/89-249, s. 2;
SI/98-12, s. 5.

7 No remission shall be granted of tax imposed under Division III of Part IX of the Excise Tax Act, paid on any goods described in sections 3 and 4 at the time of importation unless application therefor is made to the Minister of National Revenue within two years after the date of importation.

SI/88-18, s. 2;
SI/91-8, s. 2;
SI/98-12, s. 6;
SI/99-125, s. 1.