Bill C-47

If you have any questions or comments regarding the accessibility of this publication, please contact us at accessible@parl.gc.ca.

PDF

	PART 10
	AMENDMENTS RELATED TO SHIPS' STORES
1986, c. 1	Customs Act
	*422. (1) Paragraph 164(1)(c) of the Customs Act, chapter 1 of the Statutes of Canada, 1986, is replaced by the following:*
	(c) designating certain classes of goods as ships' stores for use on board a conveyance of a prescribed class, including a class based on
	(i) the physical attributes, functions or legal descriptions of conveyances,
	(ii) areas within which conveyances voyage,
	(iii) requirements, or limitations, related to voyages of conveyances, or
	(iv) any combination of the bases mentioned in subparagraphs (i) to (iii);
	(c.1) limiting the quantity of goods referred to in paragraph (c) that may be used as described in that paragraph during any prescribed period or periods;
	(2) Subsection (1) is deemed to have come into force on November 10, 1986.
R.S., c. 41 (3rd Supp.)	Customs Tariff
1995, c. 41, s. 55(1)	*423. (1) Paragraph 95(1)(g) of the Customs Tariff, as enacted by subsection 55(1) of chapter 41 of the Statutes of Canada, 1995, is replaced by the following:*
	(g) designating certain classes of goods as ships' stores for use on board a conveyance of a prescribed class, including a class based on
	(i) the physical attributes, functions or legal descriptions of conveyances,
	(ii) areas within which conveyances voyage,
	(iii) requirements, or limitations, related to voyages of conveyances, or
	(iv) any combination of the bases mentioned in subparagraphs (i) to (iii);
	(g.1) limiting the quantity of goods referred to in paragraph (g) that may be used as described in that paragraph during any prescribed period or periods;
	(2) Subsection (1) is deemed to have come into force on January 1, 1996.
1997, c. 36	Customs Tariff
	*424. (1) Paragraph 99(g) of the Customs Tariff* is replaced by the following:**
	(g) designating certain classes of goods as ships' stores for use on board a conveyance of a prescribed class, including a class based on
	(i) the physical attributes, functions or legal descriptions of conveyances,
	(ii) areas within which conveyances voyage,
	(iii) requirements, or limitations, related to voyages of conveyances, or
	(iv) any combination of the bases mentioned in subparagraphs (i) to (iii);
	(g.1) limiting the quantity of goods referred to in paragraph (g) that may be used as described in that paragraph during any prescribed period or periods;
	(2) A regulation, or any provision of a regulation, made before January 1, 2004 under paragraph 99(g) or (g.1) of the Customs Tariff, as enacted by subsection (1), may, if it so provides, be retroactive and have effect for any period before it is made that begins on or after June 1, 2002.
	(3) Subsection (1) is deemed to have come into force on January 1, 1998.
R.S., c. E-14	Excise Act
Replacement of ``approvision nements de navire'' with ``provisions de bord''	425. The French version of the Excise Act is amended by replacing the words ``approvisionnements de navire'' with the words ``provisions de bord'' in the following provisions, with any grammatical modifications that the circumstances require:
	(a) paragraph 52.1(e);
	(b) subparagraph 58(2)(a)(i);
	(c) clauses 58.1(6)(a)(i)(C) and (E);
	(d) paragraph 173(3)(a);
	(e) subparagraph 202(3)(c)(iii);
	(f) section 216;
	(g) clauses 239.1(2)(a)(i.1)(B) and (iii)(A) and (B) and subparagraph 239.1(2)(b)(vi); and
	(h) paragraph 240(2)(f) and subparagraphs 240(3)(a.1)(ii) and (c)(i) and (ii).
R.S.C. 1970, c. E-13	Excise Tax Act
1986, c. 9, s. 21(3)	*426. (1) Subsection 35(2.3) of the Excise Tax Act, as enacted by subsection 21(3) of chapter 9 of the Statutes of Canada, 1986, is replaced by the following:*
Regulations	(2.3) The Governor in Council may make regulations
	(a) designating certain classes of goods as ships' stores for use on board a conveyance of a prescribed class, including a class based on
	(i) the physical attributes, functions or legal descriptions of conveyances,
	(ii) areas within which conveyances voyage,
	(iii) requirements, or limitations, related to voyages of conveyances, or
	(iv) any combination of the bases mentioned in subparagraphs (i) to (iii); and
	(b) limiting the quantity of goods referred to in paragraph (a) that may be used as described in that paragraph during any prescribed period or periods.
	(2) Subsection (1) is deemed to have come into force on November 10, 1986.
R.S., c. E-15	Excise Tax Act
R.S., c. 7 (2nd Supp.), s. 21(3); 1993, c. 25, s. 58	*427. (1) Subsection 59(3.2) of the Excise Tax Act* is replaced by the following:**
Regulations	(3.2) The Governor in Council may make regulations
	(a) designating certain classes of goods as ships' stores for use on board a conveyance of a prescribed class, including a class based on
	(i) the physical attributes, functions or legal descriptions of conveyances,
	(ii) areas within which conveyances voyage,
	(iii) requirements, or limitations, related to voyages of conveyances, or
	(iv) any combination of the bases mentioned in subparagraphs (i) to (iii); and
	(b) limiting the quantity of goods referred to in paragraph (a) that may be used as described in that paragraph during any prescribed period or periods.
	(2) A regulation, or any provision of a regulation, made before January 1, 2004 under paragraph 59(3.2)(a) or (b) of the Excise Tax Act, as enacted by subsection (1), may, if it so provides, be retroactive and have effect for any period before it is made that begins on or after June 1, 2002.
	(3) Subsection (1) is deemed to have come into force on December 12, 1988.
	428. The Act is amended by adding the following after section 68.4:
Definitions	68.5 (1) The definitions in this subsection apply in this section.
``eligible ship'' « navire admissible »	``eligible ship'' means a ship that is a tug, ferry or passenger ship engaged in trade on an inland voyage and that
	(a) is not proceeding outside Canada other than to
	(i) a part that lies within the United States of any lake or river a part of which is included in the inland waters of Canada, or
	(ii) Lake Michigan; and
	(b) is not engaged in international trade.
``inland voyage'' « voyage en eaux internes »	``inland voyage'' means a voyage (other than a minor waters voyage)
	(a) on the inland waters of Canada, together with those parts that lie within the United States of any lake or river included in the inland waters of Canada; or
	(b) on Lake Michigan.
``inland waters of Canada'' « eaux internes du Canada »	``inland waters of Canada'' means all the rivers, lakes and other navigable fresh waters within Canada, and includes the St. Lawrence River as far seaward as a straight line drawn
	(a) from Cap des Rosiers to West Point Anticosti Island; and
	(b) from Anticosti Island to the north shore of the St. Lawrence River along the meridian of longitude sixty-three degrees west.
``minor waters of Canada'' « eaux secondaires du Canada »	``minor waters of Canada'' means all inland waters of Canada (other than Lake Ontario, Lake Erie, Lake Huron including Georgian Bay, Lake Superior and the St. Lawrence River east of a line drawn from Father Point to Point Orient) and includes all bays, inlets and harbours of or on those lakes or Georgian Bay.
``minor waters voyage'' « voyage en eaux secondaires »	``minor waters voyage'' means a voyage within the minor waters of Canada together with those parts that lie within the United States of any lake or river included in the minor waters of Canada.
``rebate period'' « période de remise »	``rebate period'' means the period
	(a) that begins on June 1, 2002 and that ends on December 31, 2002;
	(b) that begins on January 1, 2003 and that ends on December 31, 2003; or
	(c) that begins on January 1, 2004 and that ends on December 31, 2004.
Rebate in respect of fuel for eligible ship	(2) If a person purchases or intends to purchase fuel that is, or is to be, used by the person to operate or maintain an eligible ship during a rebate period, subject to this Part, the Minister shall, on application by the person, pay to the person a rebate for the period determined in accordance with subsection (3).
Determination of rebate	(3) The amount of the rebate payable to a person under subsection (2) for a rebate period is equal to
	(a) if the amount applied for is based on an estimate, acceptable to the Minister and made within any period specified by the Minister, of the quantity of fuel that is, or is to be, purchased after May 2002 by the person and is, or is to be, used by the person to operate or maintain an eligible ship during the rebate period, the total amount of tax under Part III that would be imposed on that fuel; or
	(b) in any other case, the total amount of tax under Part III imposed on fuel that is purchased by the person after May 2002 and is used by the person to operate or maintain an eligible ship during the rebate period.
One application per period	(4) A person shall not file more than one application (other than an application referred to in paragraph (8)(b)) under this section for any rebate period.
Reconciliation report	(5) If a person is paid a rebate for a rebate period based on an estimate referred to in paragraph (3)(a), the person shall, not later than 60 days after the end of the period, file with the Minister in prescribed manner a reconciliation report in prescribed form that indicates
	(a) the amount of the rebate paid to the person; and
	(b) the amount of tax under Part III imposed on the fuel purchased by the person after May 2002 and used by the person to operate or maintain an eligible ship during the rebate period.
Extension for filing	(6) The Minister may at any time, in writing, extend the time required by subsection (5) for filing a reconciliation report.
Effect of extension for filing	(7) If the Minister has, under subsection (6), extended the time required by subsection (5) for filing a reconciliation report
	(a) the report shall be filed within the time so extended;
	(b) any amount of excess rebate that is required to be paid within the time otherwise required by subsection (9) shall be paid within the time so extended; and
	(c) any interest or penalty payable under this section shall be calculated on the basis that the person has until the expiry of the period so extended to file the reconciliation report.
Additional amount payable to rebate recipient	(8) If a person files a reconciliation report for a rebate period and the amount referred to in paragraph (5)(b) exceeds the amount referred to in paragraph (5)(a) in respect of the period,
	(a) the Minister shall pay to the person an amount equal to that excess amount; and
	(b) the filing of the reconciliation report is deemed to be an application to the Minister for payment of that excess amount.
Liability for excess rebate and interest up to due date of reconciliation	(9) If the rebate paid to a person for a rebate period is determined on the basis of an estimate referred to in paragraph (3)(a) and the amount paid exceeds the amount referred to in paragraph (5)(b) in respect of the period, the person shall pay to the Receiver General
	(a) on or before the day on or before which the reconciliation report for the rebate period is required to be filed, an amount (in this section referred to as the ``excess rebate'') equal to that excess amount; and