Goods for Ships and Aircraft (Excise) Drawback Regulations

These Regulations may be cited as the Goods for Ships and Aircraft (Excise) Drawback Regulations.

In these Regulations, "Act" means the Excise Tax Act; "ships' stores" means goods that have been designated as ships stores by the Ships' Stores Regulations. The 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 supplied as ships' stores, used for the equipment, repair or reconstruction of ships or aircraft set out in the schedule; or delivered to any telegraph cable ship proceeding on an ocean voyage for use in laying or repairing oceanic telegraph cables outside Canadian territorial waters.

A drawback may only be claimed by the person who supplied the goods referred to in paragraphs 3(a) and (c); or the person who used the goods for the equipment, repair or reconstruction of ships or aircraft referred to in paragraph 3(b). 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.

A drawback may only be granted if 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; 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; if the goods become part of the ship or aircraft or part of the equipment of that ship or aircraft referred to in paragraph 3(b); if the ship is registered and is used exclusively for laying or repairing oceanic telegraph cables; and if the applicant provides a waiver, in the prescribed form, from all other persons entitled to claim a drawback, refund or remission of the taxes.