Steven K. D'Arcy, "What is 'Canada'?", Canadian GST Monitor, August 2001 Number 155, p.1

Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(2)

CCRA... states in Policy Statement P-152R that "Canada" includes its land territory, its internal waters and a belt of sea adjacent to its coast,...

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Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(3)

[P]ursuant to the Customs and Excise Offshore Application Act, the bringing of goods within the limits of the continental shelf of Canada for use...

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