Section 66 — Excise Tax Act: Exemption on exported goods

The tax imposed under this Act is not payable if evidence satisfactory to the Minister is produced to establish that the goods in respect of which it is imposed have been exported from Canada by the manufacturer, producer or licensed wholesaler by whom the tax would otherwise be payable in accordance with any regulations made under this Act that are applicable to the goods; or that the goods in respect of which it is imposed have been sold by the operator of a duty free shop and have been exported from Canada by the purchaser of the goods, in accordance with the regulations made under the Customs Act .