Temporary Importation of Vessels Remission Order, No. 9

SI/95-122

FINANCIAL ADMINISTRATION ACT

Registration 1995-12-13

Order Respecting the Remission of a Portion of the Customs Duties and Sales Tax Paid or Payable in Respect of Certain Vessels that are Temporarily Imported into Canada

P.C. 1995-1971  1995-11-23

His Excellency the Governor General in Council, considering that it is in the public interest to do so, is pleased hereby, on the recommendation of the Minister of National Revenue, pursuant to subsection 23(2)Footnote * of the Financial Administration Act, to make the annexed Order respecting the remission of a portion of the customs duties and sales tax paid or payable in respect of certain vessels that are temporarily imported into Canada.

Short Title

 This Order may be cited as the Temporary Importation of Vessels Remission Order, No. 9.

Remission

 Subject to section 3, remission is hereby granted to the importer set out in column I of an item of the schedule of an amount equal to the difference between

  • (a) the total amount of the customs duties paid or payable under the Customs Tariff and the sales tax paid or payable under the Excise Tax Act in respect of the vessel set out in column II of that item, which was imported into Canada for the period set out in column III of that item, and

  • (b) one one-hundred-and-twentieth of the amount referred to in paragraph (a) for each month or part of a month that the vessel remains in Canada.

Conditions

 Remission is granted under section 2 on condition that

  • (a) where the vessel is

    • (i) a Canadian-registered vessel, no suitable Canadian-registered and Canadian-built or Canadian-registered vessel in respect of which the customs duties and sales tax are paid is available to perform the service that the vessel is required to perform, or

    • (ii) a foreign-registered vessel, no suitable Canadian-registered vessel is available to perform the service that the vessel is required to perform;

  • (b) the vessel is exported or, where the vessel is a vessel in respect of which conditional exemption from customs duties under the Customs and Excise Offshore Application Act applies, removed beyond the territorial sea of Canada before the end of the temporary importation period set out in column III of an item of the schedule;

  • (c) where the vessel is exported, the exporter submits proof of the export to the Deputy Minister of National Revenue; and

  • (d) where the vessel is re-admitted into Canada and no remission order respecting the temporary importation of vessels or regulation made under the Customs Tariff applies in respect of the vessel, the customs duties that are paid or payable under the Customs Tariff and sales tax that is paid or payable under the Excise Tax Act are calculated without deducting

    • (i) the amount of customs duties and sales tax paid, as set out in column IV of an item of the schedule,

    • (ii) the amount of customs duties and sales tax remitted, as set out in column V of an item of the schedule, or

    • (iii) the amount of customs duties and sales tax paid or payable in respect of which any remission order respecting the temporary importation of vessels applies.

SCHEDULE(Sections 2 and 3)

Column IColumn IIColumn IIIColumn IVColumn V
ItemImporterVesselTemporary Importation Period, as Calculated Beginning on the Date of Importation of VesselAmount of Customs Duties and Sales Tax PaidAmount of Customs Duties and Sales Tax Remitted
1C.I.L. Inc. Montreal, Quebec“Arcturus” A Panamanian flag tanker1 month$   9,428.13$ 1,121,946.87
2Marine Atlantic Inc. North Sydney, Nova Scotia“Marine Evangeline” A British flag RoRo/passenger/cargo vessel1 month7,190.11855,622.39
3Nissan Automobile Co. (CDA) Ltd. Mississauga, Ontario“Nissan Laurel” A Panamanian flag car carrier1 month38,750.004,611,250.00
4C.I.L. Inc. Montreal, Quebec“Golden Sanwa” A Panamanian flag chemical tanker1 month13,807.291,643,067.71
5Rowan Companies Ltd. Dartmouth, Nova Scotia“Rowan Gorilla I” A U.S. flag jack-up drill rig4 months175,700.005,095,300.00
6Miron Inc. Montreal, Quebec“Mary Nour” A Panamanian flag bulker2 months26,145.831,542,604.17
7Western Geophysical Services St. John’s, Newfoundland“Western Resolution” A Norwegian built Panamanian flag seismic vessel1 month16,624.901,978,362.60
8Sea Venture Society Halifax, Nova Scotia“Anne Kristine” A U.S. flag sail training vessel3 months2,410.0193,989.99
9Ministry of the Environment Rexdale, Ontario“Sweetwater 1” A U.S. flag trimaran1 month411.6748,988.33
10Greenpeace Foundation Vancouver, British Columbia“Beluga” A West German flag research vessel3 months9,277.38361,817.82
11Albright & Wilson Americas St. John’s, Newfoundland“Albright Pioneer” A British flag chemical tanker3 months2,155.3184,057.19
12Seabase Limited St. John’s, Newfoundland“Arctic Shiko” A Canadian flag supply vessel1 month8,786.461,045,588.54
13S.S. Aquarama St. Thomas, Ontario“S.S. Aquarama” A U.S. flag passenger/RoRo/cargo ferry1 month1,512.50179,987.50
14Nissan Automobile Co. (CDA) Ltd. Mississauga, Ontario“Honmoku Maru” A Japanese flag RoRo/vehicle carrier1 month59,416.667,070,583.34
15Newfoundland Geosciences St. John’s, Newfoundland“Pholas” A British flag research/soil sampling vessel1 month13,866.241,650,083.46
16Albright & Wilson Americas St. John’s, Newfoundland“Albright Pioneer” A British flag chemical tanker2 months1,448.7585,476.25
17Rowan Companies Ltd. Dartmouth, Nova Scotia“Rowan Gorilla I” A U.S. flag jack-up drill rig1 month42,175.005,018,825.00
18Shell Canada Products Ltd. Calgary, Alberta“Astorga” A Spanish flag tanker1 month8,333.33991,666.67
19Marine Atlantic Inc. Moncton, New Brunswick“Marine Evangeline” A French flag RoRo/passenger/cargo vessel4 months28,760.44834,052.06
20Marine Atlantic Inc. Moncton, New Brunswick“Marine Evangeline” A French flag RoRo/passenger/cargo vessel1 month7,190.10855,622.40
21Waterton Inter-Nation Shoreline Cruise Company Ltd. Waterton, Alberta“International” A U.S. flag passenger launch3 months1,250.0248,749.98
22Arctic Transportation Ltd. Calgary, Alberta“Arctic Kiggiak” A Japanese built Canadian flag accommodation work barge3 months8,525.00332,475.00
23Dome Petroleum Limited Calgary, Alberta“Canmar Shuttle” A U.S. built Canadian flag fuel barge25 months54,687.50207,812.50
24Dome Petroleum Limited Calgary, Alberta“Canmar Tingneak” A U.S. built Canadian flag crew boat9 months14,684.49181,109.67
25Miron Inc. Montreal, Quebec“Mary Nour” A Panamanian flag bulk carrier2 months27,708.341,634,791.66
26Miron Inc. Montreal, Quebec“Mary Nour” A Panamanian flag bulk carrier1 month12,916.671,537,083.33
27Albright & Wilson Americas St. John’s, Newfoundland“Albright Pioneer” A British flag chemical tanker2 months1,448.7585,476.25
28Albright & Wilson Americas St. John’s, Newfoundland“Albright Pioneer” A British flag chemical tanker2 months1,448.7585,476.25
29Nissan Automobile Co. (CDA) Ltd. Mississauga, Ontario“Honmoku Maru” A Japanese flag car carrier1 month41,968.754,994,281.25
30Waterton Shoreline Inter-Nation Cruise Co. Ltd. Waterton, Alberta“International” A U.S. flag passenger launch3 months1,093.7542,656.25
31Digicon Geophysical Corp (UAK) Houston, Texas“Geo Tide” A U.S. flag research vessel1 month2,437.49290,062.51
32Albright & Wilson Americas St. John’s, Newfoundland“Albright Pioneer” A British flag chemical tanker2 months1,448.7585,476.25
33A.P.A. Transport Corp. North Bergen, New Jersey“Imperator” A U.S. flag yacht1 month3,671.88436,953.12
34Rupert Marine Surveyors Ltd. Prince Rupert, British Columbia“Sea Lion” A U.S. built U.S. flag passenger ship4 months15,000.00435,000.00
35Volker Stevin Dredging Services Canada Limited Calgary, Alberta“Geopotes X” A Dutch built U.K. flag hopper dredge1 month14,315.101,703,497.40
36Noranda Sales Corp Group Ltd. Toronto, Ontario“Norchem” A Japanese built Panamanian flag chemical tanker1 month7,343.75873,906.25
37Kent Line Ltd. St. John, New Brunswick“Tavi” An English built Finnish flag tanker1 month32,765.633,899,109.37
38R.G. Redburn Eastern Ltd. Montreal, Quebec“Rio Vista” A Cayman Islands flag tanker1 month10,875.001,294,125.00
39S. Stewart Fisheries Ltd. Armdale, Nova Scotia“Guardian” A U.S. flag fishing dragger5 months6,715.00154,445.00
40Kerr Steamships (Canada) Ltd. Halifax, Nova Scotia“Mighty Servant I” A Dutch flag semi-submersible deck cargo vessel1 month29,500.003,510,500.00
41Jacques Whitford and Associates Limited Dartmouth, Nova Scotia“Pholas” A British flag research/soil sampling dynamically positioned drillship1 month13,333.331,586,666.67
42Esso Petroleum Canada A Division of Imperial Oil Don Mills, Ontario“Finesse L” A Greek flag tanker1 month24,375.002,900,625.00
43Alcan Aluminum Limited Montreal, Quebec“Alaska Trader” A Panamanian flag bulk-carrier1 month32,765.633,899,109.37
44Volker Stevin Dredging Services Canada Limited Calgary, Alberta“Geopotes X” A Dutch built U.K. flag hopper dredge1 month14,002.601,666,309.90
45Logistec Corporation Montreal, Quebec“Weser-Guide” A West German flag vessel2 months36,383.332,146,616.67
46Sea Venture Society Halifax, Nova Scotia“Anne Kristine” A U.S. flag sail training ship3 months2,439.2295,129.53
47St. Lawrence Cruise Lines Inc. Kingston, Ontario“Victorian Empress” A U.S. flag cruise ship6 months39,403.20748,660.80
48ASL Atlantic Searoute Limited Halifax, Nova Scotia“Cygnus” A Japanese built Bahamian flag RoRo motor-diesel vessel16 months450,300.002,926,950.00
49Harbourside Sailing School Toronto, Ontario“Neighbours” A U.S. built U.S. flag 1988 Hunter Legend 37 yacht4 months794.4523,039.15
50C.I.L. Inc. Montreal, Quebec“Stolt Aspiration” A Panamanian flag tanker1 month20,984.382,497,140.62
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