Marginal note:Wreck deemed imported
16 (1) For the purposes of this Act, any wreck that has come into Canada from outside Canada shall be deemed to have been imported.
Marginal note:Report of wreck and liability for duties
(2) If any wreck that has come into Canada from outside Canada is released to a person under section 158 of the Canada Shipping Act, 2001, that person
(a) shall forthwith report the delivery to an officer; and
(b) is, from the time of the delivery, liable for all duties thereon calculated at the rates applicable to the wreck at the time of the delivery.
Definition of wreck
(3) In this section, wreck includes
(a) jetsam, flotsam, lagan and derelict found in, or on the shores of, the sea, any tidal water, or any of the inland waters;
(b) cargo, stores and tackle of any vessel and of all parts of the vessel separated therefrom;
(c) the property of shipwrecked persons; and
(d) any wrecked aircraft or any part thereof and cargo thereof.
- R.S., 1985, c. 1 (2nd Supp.), s. 16
- 2001, c. 26, s. 299
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