Select Luxury Items Tax Act — S-8.35 38
Application for special import certificate 38 (1) A person that intends to import a subject item that is a subject aircraft or subject vessel (other than a select subject vessel) may apply to the Minister for a special import certificate in respect of the importation of the subject item if (a) at the time at which the subject item is accounted for in accordance with section 32 of the Customs Act , the person is an owner of the subject item and (i) the subject item is a qualifying subject aircraft or qualifying subject vessel of the person, or (ii) in the case of a subject aircraft, the subject item is accounted for in accordance with section 32 of the Customs Act solely by the person and (A) if the person is the only owner of the subject aircraft, the person is a qualifying aircraft user, and (B) in any other case, each person that is an owner of the subject aircraft is a qualifying aircraft user; or (b) prescribed conditions are met. Content of application (2) An application made by a person in respect of a subject item under subsection (1) must (a) include a declaration by the person specifying which of the conditions described in paragraph (1)(a) or (b) are met in respect of the subject item; (b) include the identification number of the subject item; (c) include the person’s name; (d) be made in prescribed form containing prescribed information; and (e) be filed with the Minister in prescribed manner. Issuance of special import certificate (3) Upon receipt of an application made by a person in respect of a subject item under subsection (1), the Minister must, with all due dispatch, consider the application and, if the Minister is satisfied that the conditions in respect of the subject item described in that subsection are met, issue and send to the person a special import certificate in respect of the importation of the subject item by the person specifying (a) the name of the person; (b) the identification number of the subject item; (c) the date on which the special import certificate is issued; and (d) any other information that is prescribed by regulation. Special import certificate — in effect (4) For the purposes of this Act, a special import certificate that is issued under subsection (3) in respect of the importation of a subject item is deemed to be in effect beginning on the day on which the special import certificate is issued. Notice of non-issuance (5) If, after considering an application made by a person in respect of a subject item under subsection (1), the Minister does not issue to the person a special import certificate in respect of the importation of the subject item by the person, the Minister must send a notice to the person specifying that a special import certificate was not issued. Notification of change (6) If a special import certificate in respect of the importation of a subject item was issued to a person under subsection (3), if the special import certificate has not been revoked under subsection (7) and if the person becomes aware that the conditions described in subsection (1) are not met in respect of the subject item, the person must without delay provide notice in writing to the Minister that the conditions in subsection (1) are not met. Revocation (7) If a special import certificate in respect of the importation of a subject item was issued to a person under subsection (3), if the special import certificate has not already been revoked under this subsection and if the Minister becomes aware that the conditions described in subsection (1) are not met in respect of the subject item, the Minister must with all due dispatch (a) revoke the special import certificate; and (b) issue, and send to the person, a notice of revocation in respect of the special import certificate specifying (i) the identification number of the subject item, (ii) the effective date of the revocation, and (iii) any information that is prescribed by regulation. Revocation — in effect (8) For the purposes of this Act, a s