Section 70 — Excise Tax Act: Drawback on certain goods

On application, the Minister may, under regulations of the Governor in Council, grant a drawback of the tax imposed under Part III and paid on or in respect of goods exported from Canada; goods supplied as ships’ stores; goods used for the equipment, repair or reconstruction of ships or aircraft; or goods delivered to telegraph cable ships proceeding on an ocean voyage for use in laying or repairing oceanic telegraph cables outside Canadian waters. The Minister may, under regulations of the Governor in Council, pay a specific sum in lieu of a drawback under subsection (1) in any case where a specific sum in lieu of a drawback of duties is granted under section 117 of the Customs Tariff . On application, the Minister of Public Safety and Emergency Preparedness may, under section 113 of the Customs Tariff , grant a drawback of the tax imposed under Part III and paid on or in respect of goods imported into Canada. An application for a drawback under subsection (1) shall be made in the prescribed form and contain the prescribed information and shall be filed with the Minister within such time and in such manner as the Governor in Council may, by regulation, prescribe. No drawback shall be granted under subsection (1) unless the person applying for the drawback provides such evidence in support of the application as the Minister may require. [Repealed, 2002, c. 22, s. 381]