Customs and Excise Offshore Application Act (R.S.C., 1985, c. C-53)

Act current to 2019-06-20 and last amended on 2005-12-12. Previous Versions

Customs and Excise Offshore Application Act

R.S.C., 1985, c. C-53

An Act to apply the customs and excise jurisdiction of Canada to the continental shelf of Canada

Short Title

Marginal note:Short title

 This Act may be cited as the Customs and Excise Offshore Application Act.

  • 1984, c. 17, s. 1

Interpretation

Marginal note:Definitions

  •  (1) In this Act,

    British ship

    British ship[Repealed, 1998, c. 16, s. 33]

    Canadian lessee

    Canadian lessee means a lessee that is an individual, a corporation or a group referred to in the definition Canadian-owned and that carries on business in Canada; (locataire canadien)

    Canadian-owned

    Canadian-owned means wholly owned by any of the following individuals, corporations or groups carrying on business in Canada:

    • (a) an individual who is a resident of Canada within the meaning of section 250 of the Income Tax Act,

    • (b) a corporation incorporated in Canada under federal or provincial law, or

    • (c) a group comprised of individuals or corporations or both at least one of the members of which is a person referred to in paragraph (a) or (b); (appartenance canadienne)

    Canadian ship

    Canadian ship has the same meaning as in the Canada Shipping Act; (navire canadien)

    continental shelf

    continental shelf[Repealed, 1996, c. 31, s. 76]

    designated goods

    designated goods means

    • (a) artificial islands, ships, vessels, installations, structures or apparatus, including drilling rigs, drilling ships, production platforms, storage vessels, storage tanks, docks, caissons and pipelines, permanently or temporarily attached to or resting on the continental shelf of Canada for the exploration, development, production or transportation of the mineral or other non-living natural resources thereof,

    • (b) ships, vessels, equipment, structures, apparatus or conveyances used for the construction, erection or servicing of any artificial island, ship, vessel, installation, structure or apparatus referred to in paragraph (a) or for the transportation of goods between any such thing and a point in Canada or between any such things, and

    • (c) goods for use or consumption on any artificial island, ship, vessel, installation, structure, apparatus, equipment or conveyance referred to in paragraph (a) or (b); (biens désignés)

    federal customs laws

    federal customs laws includes

    • (a) Acts of Parliament,

    • (b) regulations within the meaning of the Statutory Instruments Act, and

    • (c) rules of law applicable in connection with those Acts or regulations,

    that relate to customs or excise, whether those Acts, regulations or rules come into force before or after June 30, 1983 and, for greater certainty but without restricting the generality of the foregoing, includes the following Acts, namely, the Customs Act, the Customs Tariff, the Excise Act, the Excise Act, 2001, the Excise Tax Act, the Export and Import Permits Act, the Importation of Intoxicating Liquors Act and the Special Import Measures Act; (législation douanière fédérale)

    internal waters

    internal waters[Repealed, 1996, c. 31, s. 76]

    lease

    lease includes charter; (bail)

    renewal

    renewal, in respect of a lease, includes the extension of the lease and the exercise of any option to continue the lease; (reconduction)

    territorial sea

    territorial sea[Repealed, 1996, c. 31, s. 76]

    warehouse

    warehouse has the same meaning as in the Customs Act. (entrepôt)

  • Marginal note:Presumption

    (2) Designated goods shall be deemed to be Canadian-owned if they are held under a lease by any individual, corporation or group referred to in the definition Canadian-owned in subsection (1) that wholly owned the goods immediately before the lessor owned them.

  • (3) [Repealed, 1996, c. 31, s. 76]

  • R.S., 1985, c. C-53, s. 2
  • R.S., 1985, c. 1 (2nd Supp.), s. 213
  • 1996, c. 31, ss. 76, 108
  • 1998, c. 16, s. 33
  • 2002, c. 22, s. 345

Customs Jurisdiction

Marginal note:Application of federal customs laws to designated goods

  •  (1) Subject to sections 5 to 8, federal customs laws apply in respect of goods on their arrival within the limits of the continental shelf of Canada for use as designated goods as if those goods were for use or consumption in Canada, and for those purposes references in federal customs laws to importation of goods into Canada shall be deemed to include bringing goods within the limits of the continental shelf of Canada for use as designated goods.

  • Marginal note:Relocation of goods for use as designated goods

    (2) Goods in respect of which all duties and taxes are paid under federal customs laws and that are moved directly from one place to another within the limits of the continental shelf of Canada or from a place in Canada to a place within the limits of the continental shelf of Canada, for use as designated goods, shall be treated under federal customs laws as if they are moved from one place to another in Canada.

  • Marginal note:Relocation of designated goods

    (3) Designated goods in respect of which all duties and taxes are paid under federal customs laws and that are moved directly from a place within the limits of the continental shelf of Canada to a place in Canada shall be treated under federal customs laws as if they are moved from one place to another in Canada.

  • R.S., 1985, c. C-53, s. 3
  • 1996, c. 31, s. 108

Information and Documentation

Marginal note:Information and documentation

  •  (1) The President of the Canada Border Services Agency may require from any person, within any reasonable time that the President stipulates, the production of any book, record, writing or other document or any information that the President considers necessary for ascertaining whether any of sections 5 to 10 apply in any particular case.

  • Marginal note:Offence

    (2) Every person who fails to comply with a requirement of the President under subsection (1) is guilty of an offence punishable on summary conviction.

  • R.S., 1985, c. C-53, s. 4
  • 1999, c. 17, s. 129
  • 2005, c. 38, s. 86

Acquired Rights

Goods For Use on Site

Marginal note:Goods for use on site

  •  (1) Subject to this section and section 8, section 3 does not apply in respect of goods for use as designated goods that, on June 30, 1983,

    • (a) were within the limits of the continental shelf of Canada,

    • (b) were ships stores or were in warehouse or storage in Canada, or

    • (c) were imported for temporary use in Canada,

    when the goods are used or consumed within the limits of the continental shelf of Canada.

  • Marginal note:Leased goods

    (2) Subject to section 8, section 3 does not apply in respect of goods for use as designated goods that are under lease pursuant to a written contract, that were not Canadian-owned on June 30, 1983 and that, on that date,

    • (a) were within the limits of the continental shelf of Canada,

    • (b) were ships stores or were in warehouse or storage in Canada, or

    • (c) were imported for temporary use in Canada,

    throughout the term of the lease to the first Canadian lessee or any renewal thereof or, where the lease has no fixed term, for a period of twelve months after June 30, 1983, if the lease or any renewal thereof was entered into prior to January 6, 1983 and the goods are used or consumed within the limits of the continental shelf of Canada.

  • Marginal note:Where exemption period expires

    (3) On the expiration of the exemption period provided by subsection (2), section 3 applies in respect of the goods referred to in that subsection as if those goods were arriving within the limits of the continental shelf of Canada for use as designated goods.

  • R.S., 1985, c. C-53, s. 5
  • R.S., 1985, c. 1 (2nd Supp.), s. 213
  • 1996, c. 31, s. 108
 
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