Advertising Material Remission Order

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'The Advertising Material Remission Order (C.R.C., c. 739) grants remission of taxes paid or payable under Division III of Part IX and other parts of the Excise Tax Act on certain kinds of advertising material imported into Canada on or after January 1, 1991. The remission applies to catalogues, price-lists, and trade notices related to goods offered for sale or rental, transport services, or commercial insurance services. However, the remission is subject to conditions, including that each importation must consist of one document or a limited number of documents (not exceeding 1 kg in gross weight), and that the advertising material must clearly indicate the foreign supplier of the goods or services without indicating any Canadian source of supply.'