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Memorandum D8-3-16

Systems software development contract remission order

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Last modified: 1995-08-04

Summary

This memorandum outlines and explains the conditions under which remission may be granted on computer equipment imported into Canada by or on behalf of a Canadian company for use in carrying out a systems software development contract.

References

Issuing office Tariff Programs
Duties Relief Programs
Drawback Policy
Headquarters file 6564-0
Legislative references Financial Administration Act, subsection 23(2)
Order in Council P.C. 1986-502, SI/86-31, as amended by SI/88-18, February 27, 1986
SI/93-720, December 9, 1993, and SI/95-43, April 19, 1995
Other references  
Superseded memoranda D D8-3-16, November 15, 1993