Excise Act, 2001 (S.C. 2002, c. 22)

• 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.

Marginal note:Replacement of “approvisionnements 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).

Marginal note: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:

  • Marginal note: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.