Used or Second-hand Motor Vehicles Regulations — 1
1 These Regulations apply to a used or second-hand motor vehicle that is manufactured before the calendar year in which importation of the vehicle is sought to be made, if the vehicle (a) has machinery or apparatus permanently mounted thereon and is imported for (i) use in exploratory or discovery work in connection with oil or natural gas wells or for the development, maintenance, testing, depletion or production of a well up to and including the wellhead assembly, or (ii) drilling for water when a similarly-equipped vehicle is not readily available in Canada; (b) is received by a resident of Canada as a gift from a relative or friend who resides outside of Canada and the vehicle is to be used for personal purposes and not for any commercial purpose; (c) is imported by a non-resident for permanent use by the non-resident at a summer or vacation residence occupied by the non-resident in Canada; (d) is imported by a citizen of another country who is not a resident of Canada and who is employed in a defence establishment of the government of that country in Canada or who is on official military service in Canada; (e) is imported in accordance with the Non-residents’ Temporary Importation of Baggage and Conveyances Regulations ; (f) is imported by a contractor engaged in the construction and maintenance of a leased base established in the Province of Newfoundland by the Government of the United States for use by the contractor in the construction and maintenance of those bases; (g) is a diesel-powered self-propelled dump truck that is mounted on rubber-tired wheels or on rubber-tired wheels and half-tracks and has a rated capacity, by struck volume, of not less than 7.2 cubic metres and, by payload weight, of not less than 15 tonnes and was imported for off-highway use to carry minerals or other excavated materials at a mine, quarry, gravel or sand pit or at a construction site; (h) is imported by a former resident of Canada returning to resume residence in Canada who (i) immediately before returning to Canada, had been a resident of another country for at least 12 consecutive months, (ii) has been continuously absent from Canada for at least six months and, during the period of continuous absence, owned the motor vehicle for at least six months, or (iii) had emigrated from Canada or had been assigned to extended duty in another country and has been compelled to return to Canada on account of illness, unemployment, educational needs or on account of other personal reasons of a similar nature; (i) is imported by a resident of Canada returning to Canada who (i) immediately before returning to Canada, had been continuously absent from Canada for at least 12 consecutive months, (ii) has been continuously absent from Canada for at least six months and, during the period of continuous absence, owned the motor vehicle for at least six months, or (iii) had been assigned to extended duty in another country and has been compelled to return to Canada on account of illness, unemployment, educational needs or on account of other personal reasons of a similar nature; (j) is not less than 15 years old; (k) is manufactured before January 1st of the model year of the vehicle but imported after that date and before December 31st of that year; (l) is imported as a formula or sports racing car and may not be licensed for use on a public highway; (m) is imported by a resident of Canada who acquired the vehicle outside of Canada as a replacement for another motor vehicle owned by the resident that was damaged, in an accident that occurred outside of Canada, to such an extent that repair was impracticable; (n) is a vehicle in respect of which the Foreign Aircraft Servicing Equipment Remission Order, 1992 applies upon its importation; (o) is imported temporarily and in respect of which a temporary entry remission order, or any other order that permits temporary entry for commercial purposes, applies upon its importation; (p) is forfeited pursuant to the