2 (1) In these Regulations,
- bar-box
bar-box means the sealable boxes or compartments into which ships’ stores are placed during the flight of an international aircraft; (compartiment à boissons)
- Canadian coast guard ship
Canadian coast guard ship means a coast guard ship owned by, or operated by or on behalf of, the Government of Canada; (navire garde-côte canadien)
- Canadian fishing ship
Canadian fishing ship means a fishing ship
(a) that is registered or licensed in Canada under the Canada Shipping Act and is owned by one or more persons each of whom is a Canadian citizen, a person resident and domiciled in Canada or a corporation incorporated under the laws of Canada or of a province and having its principal place of business in Canada, or
(b) that is not required by the Canada Shipping Act to be registered or licensed in Canada and is not registered or licensed elsewhere but is owned as described in paragraph (a); (navire de pêche canadien)
- Canadian warship
Canadian warship means a ship of war, a military transport or a military supply ship owned by, or operated by or on behalf of, the Government of Canada; (navire de guerre canadien)
- fishing ship
fishing ship means a ship used for
(a) fishing, sealing or whaling outside Canada, or
(b) provisioning, servicing, repairing or maintaining ships engaged in fishing, sealing or whaling outside Canada; (navire de pêche)
- foreign warship
foreign warship means a ship of war, a military transport or a military supply ship owned by, or operated by or on behalf of, the government of a country other than Canada; (navire de guerre étranger)
- inland waters ship
inland waters ship means a ship, other than an eligible ship as defined in subsection 68.5(1) of the Excise Tax Act, engaged in trade on an inland voyage, as defined in that subsection; (navire d’eaux internes)
- international aircraft
international aircraft means an aircraft operating internationally in the transportation of passengers or goods, or both, for reward; (aéronef international)
- military aircraft
military aircraft means a military aircraft owned by, or operated by or on behalf of, the government of a country; (aéronef militaire)
- reasonable quantity
reasonable quantity, with respect to domestic or imported cigars or domestic stamped manufactured tobacco or imported manufactured tobacco, means a quantity not exceeding 200 cigarettes, 50 cigars, 200 grams of manufactured tobacco and 200 tobacco sticks; (quantité raisonnable)
- service ship
service ship means a ship registered in any country and used for the purpose of obtaining scientific data outside Canada; (navire de service)
- telegraph cable ship
telegraph cable ship means a ship registered in any country and used exclusively for the laying or repairing of oceanic telegraph cables. (navire poseur de câbles télégraphiques)
(2) In these Regulations, the words alcohol, beer, cigar, cigarette, excise warehouse, manufactured tobacco and stamped have the same meaning as in the Excise Act, 2001.
- SOR/99-159, s. 1
- SOR/2003-394, s. 1
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