Coasting Trade Act
Marginal note:Issuance of licence: non-duty paid ship
5 Subject to section 7, on application therefor by a person resident in Canada acting on behalf of a non-duty paid ship, the Minister of National Revenue shall issue a licence in respect of the non-duty paid ship, where the Minister is satisfied that
(a) the Agency has determined that no Canadian ship is suitable and available to provide the service or perform the activity described in the application;
(b) where the activity described in the application entails the carriage of passengers by ship, the Agency has determined that an identical or similar adequate marine service is not available from any person operating one or more Canadian ships; and
(c) arrangements have been made for the payment of the duties and taxes under the Customs Tariff and the Excise Tax Act applicable to the non-duty paid ship in relation to its temporary use in Canada.
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