Excise Tax Act — E-15 68.5
Definitions 68.5 (1) The definitions in this subsection apply in this section. eligible ship means a ship that is a tug, ferry or passenger ship engaged in trade on an inland voyage and that (a) is not proceeding outside Canada other than to (i) a part that lies within the United States of any lake or river a part of which is included in the inland waters of Canada, or (ii) Lake Michigan; and (b) is not engaged in international trade. ( navire admissible ) inland voyage means a voyage (other than a minor waters voyage) (a) on the inland waters of Canada, together with those parts that lie within the United States of any lake or river included in the inland waters of Canada; or (b) on Lake Michigan. ( voyage en eaux internes ) inland waters of Canada means all the rivers, lakes and other navigable fresh waters within Canada, and includes the St. Lawrence River as far seaward as a straight line drawn (a) from Cap des Rosiers to West Point Anticosti Island; and (b) from Anticosti Island to the north shore of the St. Lawrence River along the meridian of longitude sixty-three degrees west. ( eaux internes du Canada ) minor waters of Canada means all inland waters of Canada (other than Lake Ontario, Lake Erie, Lake Huron including Georgian Bay, Lake Superior and the St. Lawrence River east of a line drawn from Father Point to Point Orient) and includes all bays, inlets and harbours of or on those lakes or Georgian Bay. ( eaux secondaires du Canada ) minor waters voyage means a voyage within the minor waters of Canada together with those parts that lie within the United States of any lake or river included in the minor waters of Canada. ( voyage en eaux secondaires ) rebate period means the period (a) that begins on June 1, 2002 and that ends on December 31, 2002; (b) that begins on January 1, 2003 and that ends on December 31, 2003; or (c) that begins on January 1, 2004 and that ends on December 31, 2004. ( période de remise ) Rebate in respect of fuel for eligible ship (2) If a person purchases or intends to purchase fuel that is, or is to be, used by the person to operate or maintain an eligible ship during a rebate period, subject to this Part, the Minister shall, on application by the person, pay to the person a rebate for the period determined in accordance with subsection (3). Determination of rebate (3) The amount of the rebate payable to a person under subsection (2) for a rebate period is equal to (a) if the amount applied for is based on an estimate, acceptable to the Minister and made within any period specified by the Minister, of the quantity of fuel that is, or is to be, purchased after May 2002 by the person and is, or is to be, used by the person to operate or maintain an eligible ship during the rebate period, the total amount of tax under Part III that would be imposed on that fuel; or (b) in any other case, the total amount of tax under Part III imposed on fuel that is purchased by the person after May 2002 and is used by the person to operate or maintain an eligible ship during the rebate period. One application per period (4) A person shall not file more than one application (other than an application referred to in paragraph (8)(b)) under this section for any rebate period. Reconciliation report (5) If a person is paid a rebate for a rebate period based on an estimate referred to in paragraph (3)(a), the person shall, not later than 60 days after the end of the period, file with the Minister in prescribed manner a reconciliation report in prescribed form that indicates (a) the amount of the rebate paid to the person; and (b) the amount of tax under Part III imposed on the fuel purchased by the person after May 2002 and used by the person to operate or maintain an eligible ship during the rebate period. Extension for filing (6) The Minister may at any time, in writing, extend the time required by subsection (5) for filing a reconciliation report. Effect of extension for filing (7) If the Minister has, under subs