FIFA Men's U-20 World Cup Canada 2007 Remission Order

SOR/2007-49CUSTOMS TARIFF
Registration 2007-03-01
FIFA Men's U-20 World Cup Canada 2007 Remission Order
P.C. 2007-251 2007-03-01Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to section 115Footnote a of the Customs TariffFootnote b, hereby makes the annexed FIFA Men's U-20 World Cup Canada 2007 Remission Order.

Return to footnote aS.C. 2005, c. 38, par. 145(2)(j)
Return to footnote bS.C. 1997, c. 36
Interpretation

1 The following definitions apply in this Order.

CSA
CSA means the Canadian Soccer Association Incorporated. (ACS)
FIFA
FIFA means the Fédération Internationale de Football Association. (FIFA)
foreign corporation

foreign corporation means FIFA or any corporation the head office of which is located outside Canada, that does not have a branch office or a subsidiary corporation located in Canada and that, in respect of the U-20 World Cup, is

(a) a media rights holder;
(b) a sponsor; or
(c) a supplier. (société étrangère)

media rights holder
media rights holder means a corporation that has been granted broadcasting rights in respect of the U-20 World Cup by the CSA or FIFA. (titulaire de droits de diffusion)
sponsor
sponsor means any official sponsor of the U-20 World Cup that is designated as such by FIFA. (commanditaire)
supplier
supplier means any official supplier to the U-20 World Cup that is designated as such by the CSA or FIFA. (fournisseur)
U-20 World Cup
U-20 World Cup means the FIFA Men's U-20 World Cup Canada 2007, to be held in Canada, during the period beginning on June 30, 2007 and ending on July 22, 2007. (Coupe du monde U-20)
U-20 World Cup family member

U-20 World Cup family member means an individual, other than an individual ordinarily resident in Canada, who is

(a) an athlete participating in the U-20 World Cup or a coach, a team official, a support staff member or a technical official in the U-20 World Cup; or
(b)  a member of FIFA and the holder of an accreditation issued by the CSA and approved by FIFA. (membre de la famille de la Coupe du monde U-20)

SOR/2007-152, s. 1(F).
Previous Version

Application

2 This Order does not apply to alcoholic beverages or tobacco products.

Remission

3 Remission is hereby granted of the customs duties, the excise taxes and the goods and services tax paid or payable on goods imported temporarily into Canada by a U-20 World Cup family member if the goods are for the exclusive use of that member in connection with the U-20 World Cup.

4 (1) Remission is hereby granted of the customs duties and a portion of the goods and services tax paid or payable

(a) on goods for display, including apparatus and equipment to display those goods, imported temporarily into Canada by the CSA or a foreign corporation, or their agent or representative, for use exclusively in connection with the U-20 World Cup; and
(b) on equipment, imported temporarily into Canada by the CSA or a foreign corporation, or their agent or representative, for use exclusively in connection with the U-20 World Cup.

(2) The portion of the goods and services tax remitted under subsection (1) is equal to the difference between

(a) the amount of the goods and services tax paid or payable on the value of the goods; and
(b) the amount of the goods and services tax payable on 1/60 of the value of the goods for each month or portion of a month that the goods remain in Canada.

5 Remission is hereby granted of the customs duties paid or payable on goods imported into Canada by a media rights holder, a sponsor, a supplier, FIFA or the agent or representative of any of them, if the goods have a unit value of $60 or less and are for free distribution at the U-20 World Cup.

6 Remission is hereby granted of the customs duties, the excise taxes and the goods and services tax paid or payable on goods that are imported into Canada by a U-20 World Cup family member if the goods have a unit value of $60 or less and are for distribution as gifts or awards to

(a) another U-20 World Cup family member;
(b) an agent or representative of the CSA;
(c) a resident of Canada participating in the U-20 World Cup; or
(d) a resident of Canada acting in an official capacity in connection with the U-20 World Cup.

7 Remission is hereby granted of the customs duties paid or payable on athletic equipment imported into Canada by the CSA if the athletic equipment is

(a) certified by FIFA as complying with the international competition standards applicable to soccer and as being required by an athlete exclusively for the purpose of training or competing in the U-20 World Cup;
(b) at the conclusion of the U-20 World Cup, donated to a not-for-profit sport club, a sport federation, a registered charity, an educational or other public institution or a municipality, town or city; and
(c) not sold or otherwise disposed of within two years after importation.

8  Remission is hereby granted of the customs duties paid or payable on clothing imported into Canada where the clothing is

(a) donated to the CSA by a sponsor or supplier;
(b) provided free of charge to CSA volunteers to be worn as uniforms when undertaking their official volunteer duties in connection with the U-20 World Cup; and
(c) kept by the individual volunteer recipients following the U-20 World Cup.

Conditions

9 Remission is granted under sections 3 and 4 on the condition that the goods, on or before October 1, 2007, are

(a) exported from Canada; or
(b) destroyed in Canada under the supervision of an officer of the Canada Border Services Agency at the expense of the importer.

10 Remission is granted under this Order on the condition that

(a) the goods are imported into Canada during the period beginning on February 1, 2007 and ending on July 22, 2007;
(b) a claim for remission is made to the Minister of Public Safety and Emergency Preparedness within two years after the day on which the goods were accounted for under section 32 of the Customs Act; and
(c) the importer provides the Canada Border Services Agency with any evidence or information that demonstrates that the importer is entitled to remission under this Order.

Coming into Force

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