His Excellency the Governor General in Council, considering that it is in the public interest to do so, is pleased hereby, on the recommendation of the Minister of National Revenue, pursuant to subsection 23(2)* of the Financial Administration Act, to make the annexed Order respecting the remission of a portion of the customs duties and sales tax paid or payable in respect of certain vessels that are temporarily imported into Canada. S.C. 1991, c. 24, s. 7(2)
Short Title
This Order may be cited as the Temporary Importation of Vessels Remission Order, No. 9.
Remission
Subject to section 3, remission is hereby granted to the importer set out in column I of an item of the schedule of an amount equal to the difference between
the total amount of the customs duties paid or payable under the Customs Tariff and the sales tax paid or payable under the Excise Tax Act in respect of the vessel set out in column II of that item, which was imported into Canada for the period set out in column III of that item, and
one one-hundred-and-twentieth of the amount referred to in paragraph (a) for each month or part of a month that the vessel remains in Canada.
Conditions
Remission is granted under section 2 on condition that
where the vessel is
a Canadian-registered vessel, no suitable Canadian-registered and Canadian-built or Canadian-registered vessel in respect of which the customs duties and sales tax are paid is available to perform the service that the vessel is required to perform, or
a foreign-registered vessel, no suitable Canadian-registered vessel is available to perform the service that the vessel is required to perform;
the vessel is exported or, where the vessel is a vessel in respect of which conditional exemption from customs duties under the Customs and Excise Offshore Application Act applies, removed beyond the territorial sea of Canada before the end of the temporary importation period set out in column III of an item of the schedule;
where the vessel is exported, the exporter submits proof of the export to the Deputy Minister of National Revenue; and
where the vessel is re-admitted into Canada and no remission order respecting the temporary importation of vessels or regulation made under the Customs Tariff applies in respect of the vessel, the customs duties that are paid or payable under the Customs Tariff and sales tax that is paid or payable under the Excise Tax Act are calculated without deducting
the amount of customs duties and sales tax paid, as set out in column IV of an item of the schedule,
the amount of customs duties and sales tax remitted, as set out in column V of an item of the schedule, or
the amount of customs duties and sales tax paid or payable in respect of which any remission order respecting the temporary importation of vessels applies.
Column I Column II Column III Column IV Column V Item Importer Vessel Temporary Importation Period, as Calculated Beginning on the Date of Importation of Vessel Amount of Customs Duties and Sales Tax Paid Amount of Customs Duties and Sales Tax Remitted 1 C.I.L. Inc. Montreal, Quebec“Arcturus” A Panamanian flag tanker 1 month$ 9,428.13$ 1,121,946.87 2 Marine Atlantic Inc. North Sydney, Nova Scotia“Marine Evangeline” A British flag RoRo/passenger/cargo vessel 1 month 7,190.11 855,622.39 3 Nissan Automobile Co. (CDA) Ltd. Mississauga, Ontario“Nissan Laurel” A Panamanian flag car carrier 1 month 38,750.00 4,611,250.00 4 C.I.L. Inc. Montreal, Quebec“Golden Sanwa” A Panamanian flag chemical tanker 1 month 13,807.29 1,643,067.71 5 Rowan Companies Ltd. Dartmouth, Nova Scotia“Rowan Gorilla I” A U.S. flag jack-up drill rig 4 months 175,700.00 5,095,300.00 6 Miron Inc. Montreal, Quebec“Mary Nour” A Panamanian flag bulker 2 months 26,145.83 1,542,604.17 7 Western Geophysical Services St. John’s, Newfoundland“Western Resolution” A Norwegian built Panamanian flag seismic vessel 1 month 16,624.90 1,978,362.60 8 Sea Venture Society Halifax, Nova Scotia“Anne Kristine” A U.S. flag sail training vessel 3 months 2,410.01 93,989.99 9 Ministry of the Environment Rexdale, Ontario“Sweetwater 1” A U.S. flag trimaran 1 month 411.67 48,988.33 10 Greenpeace Foundation Vancouver, British Columbia“Beluga” A West German flag research vessel 3 months 9,277.38 361,817.82 11 Albright & Wilson Americas St. John’s, Newfoundland“Albright Pioneer” A British flag chemical tanker 3 months 2,155.31 84,057.19 12 Seabase Limited St. John’s, Newfoundland“Arctic Shiko” A Canadian flag supply vessel 1 month 8,786.46 1,045,588.54 13 S.S. Aquarama St. Thomas, Ontario“S.S. Aquarama” A U.S. flag passenger/RoRo/cargo ferry 1 month 1,512.50 179,987.50 14 Nissan Automobile Co. (CDA) Ltd. Mississauga, Ontario“Honmoku Maru” A Japanese flag RoRo/vehicle carrier 1 month 59,416.66 7,070,583.34 15 Newfoundland Geosciences St. John’s, Newfoundland“Pholas” A British flag research/soil sampling vessel 1 month 13,866.24 1,650,083.46 16 Albright & Wilson Americas St. John’s, Newfoundland“Albright Pioneer” A British flag chemical tanker 2 months 1,448.75 85,476.25 17 Rowan Companies Ltd. Dartmouth, Nova Scotia“Rowan Gorilla I” A U.S. flag jack-up drill rig 1 month 42,175.00 5,018,825.00 18 Shell Canada Products Ltd. Calgary, Alberta“Astorga” A Spanish flag tanker 1 month 8,333.33 991,666.67 19 Marine Atlantic Inc. Moncton, New Brunswick“Marine Evangeline” A French flag RoRo/passenger/cargo vessel 4 months 28,760.44 834,052.06 20 Marine Atlantic Inc. Moncton, New Brunswick“Marine Evangeline” A French flag RoRo/passenger/cargo vessel 1 month 7,190.10 855,622.40 21 Waterton Inter-Nation Shoreline Cruise Company Ltd. Waterton, Alberta“International” A U.S. flag passenger launch 3 months 1,250.02 48,749.98 22 Arctic Transportation Ltd. Calgary, Alberta“Arctic Kiggiak” A Japanese built Canadian flag accommodation work barge 3 months 8,525.00 332,475.00 23 Dome Petroleum Limited Calgary, Alberta“Canmar Shuttle” A U.S. built Canadian flag fuel barge 25 months 54,687.50 207,812.50 24 Dome Petroleum Limited Calgary, Alberta“Canmar Tingneak” A U.S. built Canadian flag crew boat 9 months 14,684.49 181,109.67 25 Miron Inc. Montreal, Quebec“Mary Nour” A Panamanian flag bulk carrier 2 months 27,708.34 1,634,791.66 26 Miron Inc. Montreal, Quebec“Mary Nour” A Panamanian flag bulk carrier 1 month 12,916.67 1,537,083.33 27 Albright & Wilson Americas St. John’s, Newfoundland“Albright Pioneer” A British flag chemical tanker 2 months 1,448.75 85,476.25 28 Albright & Wilson Americas St. John’s, Newfoundland“Albright Pioneer” A British flag chemical tanker 2 months 1,448.75 85,476.25 29 Nissan Automobile Co. (CDA) Ltd. Mississauga, Ontario“Honmoku Maru” A Japanese flag car carrier 1 month 41,968.75 4,994,281.25 30 Waterton Shoreline Inter-Nation Cruise Co. Ltd. Waterton, Alberta“International” A U.S. flag passenger launch 3 months 1,093.75 42,656.25 31 Digicon Geophysical Corp (UAK) Houston, Texas“Geo Tide” A U.S. flag research vessel 1 month 2,437.49 290,062.51 32 Albright & Wilson Americas St. John’s, Newfoundland“Albright Pioneer” A British flag chemical tanker 2 months 1,448.75 85,476.25 33 A.P.A. Transport Corp. North Bergen, New Jersey“Imperator” A U.S. flag yacht 1 month 3,671.88 436,953.12 34 Rupert Marine Surveyors Ltd. Prince Rupert, British Columbia“Sea Lion” A U.S. built U.S. flag passenger ship 4 months 15,000.00 435,000.00 35 Volker Stevin Dredging Services Canada Limited Calgary, Alberta“Geopotes X” A Dutch built U.K. flag hopper dredge 1 month 14,315.10 1,703,497.40 36 Noranda Sales Corp Group Ltd. Toronto, Ontario“Norchem” A Japanese built Panamanian flag chemical tanker 1 month 7,343.75 873,906.25 37 Kent Line Ltd. St. John, New Brunswick“Tavi” An English built Finnish flag tanker 1 month 32,765.63 3,899,109.37 38 R.G. Redburn Eastern Ltd. Montreal, Quebec“Rio Vista” A Cayman Islands flag tanker 1 month 10,875.00 1,294,125.00 39 S. Stewart Fisheries Ltd. Armdale, Nova Scotia“Guardian” A U.S. flag fishing dragger 5 months 6,715.00 154,445.00 40 Kerr Steamships (Canada) Ltd. Halifax, Nova Scotia“Mighty Servant I” A Dutch flag semi-submersible deck cargo vessel 1 month 29,500.00 3,510,500.00 41 Jacques Whitford and Associates Limited Dartmouth, Nova Scotia“Pholas” A British flag research/soil sampling dynamically positioned drillship 1 month 13,333.33 1,586,666.67 42 Esso Petroleum Canada A Division of Imperial Oil Don Mills, Ontario“Finesse L” A Greek flag tanker 1 month 24,375.00 2,900,625.00 43 Alcan Aluminum Limited Montreal, Quebec“Alaska Trader” A Panamanian flag bulk-carrier 1 month 32,765.63 3,899,109.37 44 Volker Stevin Dredging Services Canada Limited Calgary, Alberta“Geopotes X” A Dutch built U.K. flag hopper dredge 1 month 14,002.60 1,666,309.90 45 Logistec Corporation Montreal, Quebec“Weser-Guide” A West German flag vessel 2 months 36,383.33 2,146,616.67 46 Sea Venture Society Halifax, Nova Scotia“Anne Kristine” A U.S. flag sail training ship 3 months 2,439.22 95,129.53 47 St. Lawrence Cruise Lines Inc. Kingston, Ontario“Victorian Empress” A U.S. flag cruise ship 6 months 39,403.20 748,660.80 48 ASL Atlantic Searoute Limited Halifax, Nova Scotia“Cygnus” A Japanese built Bahamian flag RoRo motor-diesel vessel 16 months 450,300.00 2,926,950.00 49 Harbourside Sailing School Toronto, Ontario“Neighbours” A U.S. built U.S. flag 1988 Hunter Legend 37 yacht 4 months 794.45 23,039.15 50 C.I.L. Inc. Montreal, Quebec“Stolt Aspiration” A Panamanian flag tanker 1 month 20,984.38 2,497,140.62