Goods for Ships and Aircraft (Excise) Drawback Regulations (SOR/86-948)
Full Document:
Regulations are current to 2024-11-26
Goods for Ships and Aircraft (Excise) Drawback Regulations
SOR/86-948
Registration 1986-09-11
Regulations Respecting the Drawback of Taxes Paid on Goods Manufactured or Produced in Canada that are Supplied as Ships’ Stores, Used for the Equipment, Repair or Reconstruction of Ships or Aircraft or Delivered to Telegraph Cable Ships Proceeding on an Ocean Voyage for Use in Laying or Repairing Oceanic Telegraph Cables Outside Canadian Territorial Waters
P.C. 1986-2069 1986-09-11
Her Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to subsection 46(1)Footnote * of the Excise Tax Act, is pleased hereby to make the annexed Regulations respecting the drawback of taxes paid on goods manufactured or produced in Canada that are supplied as ships’ stores, used for the equipment, repair or reconstruction of ships or aircraft or delivered to telegraph cable ships proceeding on an ocean voyage for use in laying or repairing oceanic telegraph cables outside Canadian territorial waters, effective on the day the Customs ActFootnote **, other than paragraph 99(1)(b), subsections 99(2) to (4) and sections 192 to 194 thereof, comes into force.
Return to footnote *S.C. 1986, c. 9, s. 34(1)
Return to footnote **S.C. 1986, c. 1
Short Title
1 These Regulations may be cited as the Goods for Ships and Aircraft (Excise) Drawback Regulations.
Interpretation
2 In these Regulations,
- Act
Act means the Excise Tax Act; (Loi)
- ships’ stores
ships’ stores means goods that have been designated as ships stores by the Ships’ Stores Regulations. (approvisionnements de navire)
Application
3 These Regulations apply to the grant, under subsection 46(1) of the Act and in the circumstances and under the conditions prescribed in section 6, of a drawback of taxes paid on goods manufactured or produced in Canada that are
(a) supplied as ships’ stores;
(b) used for the equipment, repair or reconstruction of ships or aircraft set out in the schedule; or
(c) delivered to any telegraph cable ship proceeding on an ocean voyage for use in laying or repairing oceanic telegraph cables outside Canadian territorial waters.
Person Who May Claim
4 A drawback may only be claimed by
(a) the person who supplied the goods referred to in paragraphs 3(a) and (c); or
(b) the person who used the goods for the equipment, repair or reconstruction of ships or aircraft referred to in paragraph 3(b).
Application for Drawback
5 An application for a drawback must be filed in the prescribed form at the excise office nearest the head office or a branch office of the claimant within four years after the taxes were paid.
Circumstances and Conditions
6 A drawback may only be granted if
(a) the goods referred to in section 3 were supplied, used or delivered as described in paragraph 3(a), (b) or (c), as the case may be, before an application for the drawback is filed;
(b) the goods referred to in section 3 were not used in Canada for any purpose before being supplied, used or delivered as described in paragraph 3(a), (b) or (c), as the case may be;
(c) in the case of goods used for the equipment, repair or reconstruction of a ship or aircraft referred to in paragraph 3(b), the goods become part of the ship or aircraft or part of the equipment of that ship or aircraft referred to in that paragraph;
(d) in the case of goods delivered to a telegraph cable ship proceeding on an ocean voyage for use in laying or repairing oceanic telegraph cables outside Canadian territorial waters, the ship is registered and is used exclusively for laying or repairing oceanic telegraph cables; and
(e) the applicant provides a waiver, in the prescribed form, from all other persons entitled to claim a drawback, refund or remission of the taxes, waiving their right to do so.
- Date modified: