Vessel Duties Reduction or Removal Regulations

2 In these Regulations,

Canadian customs waters

Canadian customs waters means all the waters in the territorial sea, internal waters, and the waters above the continental shelf of Canada within which a vessel falls under customs jurisdiction by virtue of the Customs and Excise Offshore Application Act; (eaux douanières canadiennes)

continental shelf of Canada

continental shelf of Canada means the seabed and subsoil of those submarine areas that extend beyond the territorial sea throughout the natural prolongation of the land territory of Canada to the outer edge of the continental margin or to a distance of two hundred nautical miles from the inner limits of the territorial sea, whichever is the greater, or that extend to such other limits as are prescribed by the Governor in Council pursuant to subsection 2(3) of the Customs and Excise Offshore Application Act; (plateau continental du Canada)

cruise ship

cruise ship means a passenger vessel having overnight accommodations for at least 100 persons, exclusive of crew accommodations, but does not include a ship engaged in scheduled passenger or cargo ferry service; (navire de croisière)

customs duties

customs duties [Repealed, SOR/98-28, s. 9]

duty-paid vessel

duty-paid vessel means a vessel that has been released in accordance with section 32 of the Customs Act; (navire dédouané)

inland waters

inland waters means all the rivers, lakes and other fresh waters in Canada and includes the St. Lawrence River as far seaward as the straight lines drawn

• (a) from Cap-des-Rosiers to the westernmost point of 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; (eaux internes)

internal waters

internal waters includes

• (a) any areas of the sea that are on the landward side of the baselines of the territorial sea and any areas of the sea, other than the territorial sea, in respect of which Canada has a historic or other title of sovereignty, and

• (b) the inland waters; (eaux intérieures)

Minister

Minister means the Minister of National Revenue; (ministre)

modifications

modifications means any work done on a vessel, other than repairs; (modifications)

repairs

repairs means the restoration of a vessel to the condition of the vessel at the time it last departed from Canadian customs waters, including any parts, materials and labour incurred in the making of the repairs; (réparations)

storage

storage means the safekeeping of a vessel that has been demobilized in a Canadian port; (entreposage)

territorial sea

territorial sea means the territorial sea of Canada as determined in accordance with the Territorial Sea and Fishing Zones Act; (mer territoriale)

vessel

vessel means a good of heading No. 89.01, of subheading No. 8902.00, of tariff item No. 8903.91.00, 8903.92.00, 8903.99.90 or 8904.00.00, of heading No. 89.05, of subheading No. 8906.00 or of tariff item No. 8907.90.90. (navire)