Customs and Excise Offshore Application Act

Marginal note:Definitions

• 2 (1) In this Act,

  British ship

  British ship[Repealed, 1998, c. 16, s. 33]

  Canadian lessee

  Canadian lessee means a lessee that is an individual, a corporation or a group referred to in the definition Canadian-owned and that carries on business in Canada; (locataire canadien)

  Canadian-owned

  Canadian-owned means wholly owned by any of the following individuals, corporations or groups carrying on business in Canada:

  • (a) an individual who is a resident of Canada within the meaning of section 250 of the Income Tax Act,

  • (b) a corporation incorporated in Canada under federal or provincial law, or

  • (c) a group comprised of individuals or corporations or both at least one of the members of which is a person referred to in paragraph (a) or (b); (appartenance canadienne)

  Canadian ship

  Canadian ship has the same meaning as in the Canada Shipping Act; (navire canadien)

  continental shelf

  continental shelf[Repealed, 1996, c. 31, s. 76]

  designated goods

  designated goods means

  • (a) artificial islands, ships, vessels, installations, structures or apparatus, including drilling rigs, drilling ships, production platforms, storage vessels, storage tanks, docks, caissons and pipelines, permanently or temporarily attached to or resting on the continental shelf of Canada for the exploration, development, production or transportation of the mineral or other non-living natural resources thereof,

  • (b) ships, vessels, equipment, structures, apparatus or conveyances used for the construction, erection or servicing of any artificial island, ship, vessel, installation, structure or apparatus referred to in paragraph (a) or for the transportation of goods between any such thing and a point in Canada or between any such things, and

  • (c) goods for use or consumption on any artificial island, ship, vessel, installation, structure, apparatus, equipment or conveyance referred to in paragraph (a) or (b); (biens désignés)

  federal customs laws

  federal customs laws includes

  • (a) Acts of Parliament,

  • (b) regulations within the meaning of the Statutory Instruments Act, and

  • (c) rules of law applicable in connection with those Acts or regulations,

  that relate to customs or excise, whether those Acts, regulations or rules come into force before or after June 30, 1983 and, for greater certainty but without restricting the generality of the foregoing, includes the following Acts, namely, the Excise Act, the Excise Tax Act, the Export and Import Permits Act, the Importation of Intoxicating Liquors Act, the Special Import Measures Act, the Customs Act, the Customs Tariff, the Excise Act, 2001 and the Select Luxury Items Tax Act; (législation douanière fédérale)

  internal waters

  internal waters[Repealed, 1996, c. 31, s. 76]

  lease

  lease includes charter; (bail)

  renewal

  renewal, in respect of a lease, includes the extension of the lease and the exercise of any option to continue the lease; (reconduction)

  territorial sea

  territorial sea[Repealed, 1996, c. 31, s. 76]

  warehouse

  warehouse has the same meaning as in the Customs Act. (entrepôt)

• Marginal note:Presumption

  (2) Designated goods shall be deemed to be Canadian-owned if they are held under a lease by any individual, corporation or group referred to in the definition Canadian-owned in subsection (1) that wholly owned the goods immediately before the lessor owned them.

• (3) [Repealed, 1996, c. 31, s. 76]