Goods for Ships and Aircraft (Excise) Drawback Regulations (SOR/86-948)

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.