The salvors invoice Log Company for their services, and Log Company in turn invoices American Corp., a non-resident company, for services related to two log booms owned by American Corp.Ģ. The logs are being transported exclusively on a Canadian waterway.ġ. Log Company provides the following services to log boom owners: when log booms break up in transit or storage resulting in logs becoming loose and a hazard to users of the waterway, Log Company dispatches salvors to recover any loose logs, return them to the booms and make any necessary repairs to the booms involved.Ģ. It is generally portable, and is usually a metal compartment in which freight is placed for convenience of movement.ġ.

A conveyance will include a vehicle such as a bus, ship, airplane, truck, train or automobile.Ī 'cargo container' is anything that contains or can contain the lading or freight of a ship, airplane, train or other vehicle. For purposes of the legislative provisions identified above, the Department understands the meaning of the words 'conveyance' and 'cargo container' to be as follows:Ī 'conveyance' is a means of transporting or carrying. The Department understands that it is necessary to give these words their common, ordinary meaning. The words 'conveyance' or 'cargo container' are not defined in the Excise Tax Act (the 'Act'), or in the Interpretation Act.

3(f) of the Non-Taxable Imported Goods (GST) Regulations 6.2(a) of Part V of Schedule VI Definition of 'stopover' of Part VII of Schedule VI Definition of 'leg' of Part VI of Schedule IX Section 3 of Part VI of Schedule IX Section 2 of Part I of Schedule X The following are all to the Excise Tax Act: Meaning of 'a conveyance or cargo container' Please note that the following Policy Statement, although correct at the time of issue, may not have been updated to reflect any subsequent legislative changes.

Alternate conveyance