Subsection 123(3) - Idem [Definitions]

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Subsection 123(3) - Idem [Definitions]
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Steven K. D'Arcy, "What is 'Canada'?", Canadian GST Monitor, August 2001 Number 155, p.1

[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 as "designated goods" is considered, for purposes of Canadian customs laws, to be importation into Canada. Designated goods include such things as drilling rigs, drilling ships and production platforms.

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Tax Topics - Excise Tax Act - Section 123 - Subsection 123(2) 264

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Customs and Excise Offshore Application Act

3. (1) Subject to sections 5 to 8, federal customs laws apply in respect of goods on their arrival within the limits of the continental shelf of Canada for use as designated goods as if those goods were for use or consumption in Canada, and for those purposes references in federal customs laws to importation of goods into Canada shall be deemed to include bringing goods within the limits of the continental shelf of Canada for use as designated goods.

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