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  1. Ships’ Stores Regulations - SOR/96-40 (SCHEDULE)

    [...]

    SHIPS’ STORES

    Column I Column II
    Item Class of Conveyances Class of Goods

    • (1) An ocean-going ship engaged in international trade that is required to report under section 95 of the Customs Act and that is proceeding outside Canada, or proceeding to any port in Canada, before reporting under that section and proceeding outside Canada

    [...]

    • (1) A ship normally engaged in international trade that is engaged, or intends to engage, in the coasting trade for not more than five days

    [...]

    • (2) A ship normally engaged in international trade that is engaged, or intends to engage, in the coasting trade for more than five days

    [...]
    NOTES:

    • [...]

    • Return to footnote 10Limited to a 15-day supply, as may be required to operate the ship, measured at the time the ship engages in the coasting trade

    [...]


  2. Ships’ Stores Regulations - SOR/96-40 (Section 2)

    • 2 (1) In these Regulations,

      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)

    [...]


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