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

Act current to 2019-08-28 and last amended on 2005-12-12. Previous Versions

Acquired Rights (continued)

Goods Under Prior Order

Marginal note:Goods under prior order

  •  (1) Subject to this section and section 8, section 3 does not apply in respect of goods for use as designated goods that are brought within the limits of the continental shelf of Canada after June 30, 1983 pursuant to a written contract entered into prior to January 6, 1983, 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

    • (a) are under lease pursuant to a written contract entered into prior to January 6, 1983,

    • (b) are not Canadian-owned, and

    • (c) are brought within the limits of the continental shelf of Canada after June 30, 1983,

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

  • Marginal note:Application

    (3) Subsections (1) and (2) do not apply in respect of goods for use as designated goods that are brought within the limits of the continental shelf of Canada or that are under lease, pursuant to a written contract entered into prior to January 6, 1983, unless the goods are brought within the limits of the continental shelf of Canada within twelve months after the date that the persons acquiring the goods pursuant to the contract take possession of the goods.

  • Marginal note:Idem

    (4) Subsection (1) applies to any successor in title to any goods for use as designated goods that are referred to in that subsection when the goods are used or consumed within the limits of the continental shelf of Canada.

  • Marginal note:Where exemption period expires

    (5) 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. 6
  • 1996, c. 31, s. 108

Special Rules

Marginal note:Five year successive operation

 Where, after June 30, 1983, goods referred to in section 5 or 6, other than goods under lease that are not Canadian-owned, are used exclusively for a period of five successive years after June 30, 1983

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

  • (b) in Canadian waters, including the inland waters within the meaning of section 2 of the Customs Act,

  • (c) [Repealed, 1996, c. 31, s. 77]

those goods shall, after that five year period, be deemed to be duty and tax paid goods under federal customs laws.

  • R.S., 1985, c. C-53, s. 7
  • 1996, c. 31, s. 77

Marginal note:Goods removed and returned

 Where goods referred to in section 5 or 6 are removed from Canada or from a place within the limits of the continental shelf of Canada to a place outside Canada and the continental shelf of Canada, section 3 applies in respect of the goods if

  • (a) they are returned to a place within the limits of the continental shelf of Canada having been advanced in value or having been improved in condition by any means or combined with any other goods outside Canada and the continental shelf of Canada; or

  • (b) they are returned to a place within the limits of the continental shelf of Canada after five years following the day of their removal.

  • R.S., 1985, c. C-53, s. 8
  • 1996, c. 31, s. 108

Ships

Marginal note:Canadian ships in coasting trade

  •  (1) Canadian ships, the product of a country entitled to the benefits of the British Preferential Tariff or the product of the United Kingdom of Great Britain and Northern Ireland, the Channel Islands, the Isle of Man, the Republic of Ireland or Hong Kong, that, on June 30, 1983, are engaged in the coasting trade of Canada pursuant to Part X of the Canada Shipping Act shall be deemed to be duty and tax paid ships under federal customs laws.

  • Marginal note:British ships in coasting trade

    (2) British ships, other than Canadian ships, the product of a country entitled to the benefits of the British Preferential Tariff or the product of the United Kingdom of Great Britain and Northern Ireland, the Channel Islands, the Isle of Man, the Republic of Ireland or Hong Kong, that, on June 30, 1983, are under lease and are engaged in the coasting trade of Canada pursuant to Part X of the Canada Shipping Act shall be deemed to be duty and tax paid ships under federal customs laws throughout the term of the lease to the first Canadian lessee or any renewal thereof if the lease or renewal was entered into prior to January 6, 1983.

  • 1984, c. 17, s. 9

Marginal note:Canadian ships under prior order

  •  (1) Canadian ships, the product of a country entitled to the benefits of the British Preferential Tariff or the product of the United Kingdom of Great Britain and Northern Ireland, the Channel Islands, the Isle of Man, the Republic of Ireland or Hong Kong, ordered pursuant to a written contract entered into prior to January 6, 1983 for the purpose of engaging in the coasting trade of Canada pursuant to Part X of the Canada Shipping Act, shall be deemed to be duty and tax paid ships under federal customs laws.

  • Marginal note:British ships under prior lease

    (2) British ships, other than Canadian ships, the product of a country entitled to the benefits of the British Preferential Tariff or the product of the United Kingdom of Great Britain and Northern Ireland, the Channel Islands, the Isle of Man, the Republic of Ireland or Hong Kong, under lease pursuant to a written contract entered into prior to January 6, 1983 for the purpose of engaging in the coasting trade of Canada pursuant to Part X of the Canada Shipping Act, shall be deemed to be duty and tax paid ships under federal customs laws throughout the term of the lease to the first Canadian lessee or any renewal thereof, excluding renewals entered into on or after January 6, 1983.

  • Marginal note:Application

    (3) Subsections (1) and (2) do not apply in respect of a ship ordered or under lease pursuant to a written contract entered into prior to January 6, 1983, unless the ship has been released under the Customs Act within twelve months after the date that the persons acquiring the ship pursuant to the contract take possession of the ship.

  • R.S., 1985, c. C-53, s. 10
  • R.S., 1985, c. 1 (2nd Supp.), s. 213
 
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