Vol. 146, No. 8 — April 11, 2012


SOR/2012-73 March 30, 2012


Order Amending the Renewable Fuel Used as Ships’ Stores Remission Order (Miscellaneous Program)

P.C. 2012-365 March 29, 2012

His Excellency the Governor General in Council, on the recommendation of the Minister of Public Safety and Emergency Preparedness, pursuant to section 115 (see footnote a) of the Customs Tariff (see footnote b), hereby makes the annexed Order Amending the Renewable Fuel Used as Ships’ Stores Remission Order (Miscellaneous Program).



1. Paragraph 3(b) of the French version of the Renewable Fuel Used as Ships’ Stores Remission Order (see footnote 1) is replaced by the following:

  1. b) le moyen de transport à bord duquel les carburants renouvelables sont chargés pour y être utilisés est mentionné à la colonne I de l’annexe du Règlement sur les provisions de bord, dans sa version au 17 juin 2009 pour l’application du Tarif des douanes, et toute limite, prévue aux notes de cette annexe, applicable aux produits pétroliers à l’égard de ce moyen de transport est respectée;


2. This Order comes into force on the day on which it is registered.


(This statement is not part of the Order.)

Issue and objectives

The Renewable Fuel Used as Ships’ Stores Remission Order (Order) provides relief from the duties collected on renewable fuels imported into Canada during the period commencing on April 1, 2006, and ending on June 17, 2009, and subsequently laden on board a qualifying conveyance for use as ships’ stores.

The Ships’ Stores Regulations allow duty and tax relief for certain goods which are laden on board vessels that are leaving Canadian waters. These goods are deemed to be exported from Canada and are therefore not subject to the duties and taxes that would be applicable to goods consumed domestically. Previously, the Ship’s Stores Regulations only provided relief petroleum fuels. The Regulations have since been amended to include renewable fuels such as bio-diesel fuels, which are derived from plant materials.

The Order allowed renewable fuels imported under these circumstances to be eligible for the same relief in customs duties as was granted to petroleum-based fuels for the period beginning when the inequity was brought to the attention of the Government and ending on the date when the Ships’ Stores Regulations were amended.

The Standing Joint Committee for the Scrutiny of Regulations has identified a grammar mistake in the French version of paragraph 3(b) of the Order. Currently, there is an unintentional lack of accordance between “toute limite prévue” and “sont respectées” in this paragraph.

The objective of the Order is to correct this lack of accordance such that the Order will meet Canadian legislative and regulatory standards.

Description and rationale

The past participle of French verbs conjugated with “être” in compound tenses must agree with the subject in number and gender. The proposed amendment would make a minor change to the French version of the Order correcting a lack of agreement with respect to number.

The amendment will

  • correct paragraph 3(b) of the French version by deleting the past participle “sont respectées” and replacing it with “est respectée.”


Since the amendment is administrative in nature and does not result in any impact on industry, the Government or the public, no consultations were deemed necessary.

Implementation, enforcement and service standards

The amendment will not alter the manner in which the Order is implemented or enforced.


Ingrid Berger
Trade Incentives Unit
Canada Border Services Agency
150 Isabella Street, 8th Floor
Ottawa, Ontario
K1A 0L8

Footnote a
S.C. 2005, c. 38, par. 145(2)(j)

Footnote b
S.C. 1997, c. 36

Footnote 1