This notice has been released to inform taxpayers that SOR/2009-195, Regulations Amending the Ships’ Stores Regulations (2009) came into effect June 18, 2009. Renewable fuels are now included on the list of goods qualifying as ships’ stores, making them eligible for relief of the customs duties and excise taxes that would otherwise apply.
CRA ETSL071
CRA Excise Taxes and Special Levies Notice ETSL-071, “Regulations Amending the Ships’ Stores Regulations”
Tax Development Jul 18, 2009