664. (1) Any person or ship that discharges a pollutant in contravention of any regulation made under section 656

(a) is guilty of an offence punishable on summary conviction and liable

(i) in the case of an individual, to a fine not exceeding two hundred and fifty thousand dollars, to imprisonment for a term not exceeding six months, or to both, and

(ii) in any other case, to a fine not exceeding two hundred and fifty thousand dollars; or

(b) is guilty of an indictable offence and liable

(i) in the case of an individual, to a fine not exceeding one million dollars, to imprisonment for a term not exceeding three years, or to both, and

(ii) in any other case, to a fine not exceeding one million dollars.

(2) In determining the punishment for an offence under subsection (1), the court may have regard to the following factors:

(a) the harm or risk of harm caused by the offence;

(b) an estimate of the total costs of cleanup, of harm caused, and of best available mitigation measures;

(c) the remedial action taken, or proposed to be taken, by the offender to mitigate the harm;

(d) whether the pollutant that was discharged was reported on a timely basis as required by regulations made under paragraph 657(1)(a);

(e) whether the offence was deliberate or inadvertent;

(f) the incompetence, negligence or lack of concern of the offender;

(g) any precautions taken by the offender to avoid the offence;

(h) any economic benefits accruing to the offender that, but for the offence, the offender would not have received; and

(i) any evidence from which the court may reasonably conclude that the offender has a history of non-compliance with legislation designed to prevent or to minimize pollution.

R.S., 1985, c. S-9, s. 664; R.S., 1985, c. 6 (3rd Supp.), s. 84; 1993, c. 36, s. 9.

664.1 Where an offender is convicted of an offence under this Part, in addition to imposing any other punishment that may be imposed under this Act, the court may, having regard to the nature of the offence and the circumstances surrounding its commission, make an order having any or all of the following effects:

(a) prohibiting the offender from doing any act or engaging in any activity that may result in the continuation or repetition of the offence;

(b) directing the offender to publish the facts relating to the conviction;

(c) directing the offender to submit to the Minister, on application by the Minister made within three years after the date of conviction, any information with respect to the offender’s activities that the court considers appropriate and just in the circumstances;

(d) directing the offender to pay an amount for the purposes of conducting research into the ecological use and disposal of the pollutant in respect of which the offence was committed; or

(e) requiring the offender to comply with any other reasonable conditions that the court considers appropriate and just in the circumstances for securing the offender’s good conduct and preventing the offender from repeating the same offence or committing other offences.

1993, c. 36, s. 9.

665. Any ship in respect of which a certificate may be issued pursuant to regulations made under subsection 657(2) that enters or proceeds within any waters to which this Part applies without having such a certificate on board is guilty of an offence and liable on summary conviction to a fine not exceeding two hundred thousand dollars.

R.S., 1985, c. S-9, s. 665; R.S., 1985, c. 6 (3rd Supp.), s. 84.

665.1 (1) Any ship or operator of an oil handling facility that fails to comply with subsection 660.2(2) or (4), as the case may be, or section 660.3 is guilty of an offence and liable on summary conviction to a fine not exceeding two hundred and fifty thousand dollars.

(2) No ship or operator of an oil handling facility shall be convicted of an offence under subsection (1) that involves non-compliance with a standard incorporated by reference into a regulation mentioned in subsection 660.2(2) or (4) unless it is proved that at the date of the alleged non-compliance

(a) the standard had been made public as required by any regulations made under paragraph 660.9(1)(d); and

(b) in the case of a standard issued by the Minister under subsection 660.6(1), notice of the standard and notice of the place at which the standard is available had been published in the Canada Gazette.

1993, c. 36, s. 10.

666. (1) Any person or ship that fails to comply with a direction of a pollution prevention officer given under any of paragraphs 662(1)(a), (f), (g), (h,) (i) and (j) is guilty of an offence and liable on summary conviction to a fine not exceeding two hundred thousand dollars.

(2) Any person who contravenes section 663 is guilty of an offence and liable on summary conviction to a fine not exceeding ten thousand dollars.

R.S., 1985, c. S-9, s. 666; R.S., 1985, c. 6 (3rd Supp.), s. 84; 1993, c. 36, s. 11.

667. Any person or ship that contravenes any regulation applicable to him or it made under paragraphs 657(1)(a) to (k) and (n) or under section 658 is guilty of an offence and liable on summary conviction to a fine not exceeding two hundred thousand dollars.

R.S., 1985, c. S-9, s. 667; R.S., 1985, c. 6 (3rd Supp.), s. 84.

668. (1) In a prosecution of a ship for an offence under this Part, it is sufficient proof that the ship has committed the offence to establish that the act or neglect that constitutes the offence was committed by the master of or any person on board the ship, other than a pollution prevention officer, whether or not the person on board the ship has been identified.

(2) For the purposes of any prosecution of a ship for failing to comply with any requirement, order or direction of a pollution prevention officer, any requirement made or order or direction given by the pollution prevention officer of or to the master or any person on board the ship shall be deemed to have been made of or given to the ship.

R.S., 1985, c. S-9, s. 668; R.S., 1985, c. 6 (3rd Supp.), s. 84.

669. (1) Subject to this section, a certificate of an analyst stating that he has analyzed or examined a sample submitted to him by a pollution prevention officer and stating the result of his analysis or examination is admissible in evidence in any prosecution for a contravention of any regulation made under subsection 656(1) and, in the absence of any evidence to the contrary, is proof of the statements contained in the certificate without proof of the signature or the official character of the person appearing to have signed the certificate.

(2) The party against whom a certificate of an analyst is produced pursuant to subsection (1) may, with leave of the court, require the attendance of the analyst for the purposes of cross-examination.

(3) No certificate shall be admitted in evidence pursuant to subsection (1) unless the party intending to produce it has given to the party against whom it is intended to be produced reasonable notice of that intention together with a copy of the certificate.

R.S., 1985, c. S-9, s. 669; R.S., 1985, c. 6 (3rd Supp.), s. 84.

670. Proceedings in respect of an offence under this Part may be commenced within, but not later than, three years after the subject-matter of the offence arose.

R.S., 1985, c. S-9, s. 670; R.S., 1985, c. 6 (3rd Supp.), s. 84.

671. (1) Where any person or ship is charged with having committed an offence under this Part, any court in Canada that would have had cognizance of the offence if it had been committed by a person within the limits of its ordinary jurisdiction has jurisdiction to try the offence as if it had been so committed.

(2) Where a ship is charged with having committed an offence under this Part, the summons may be served by leaving it with the master or any officer of the ship or by posting the summons on some conspicuous part of the ship, and the ship may appear by counsel or agent, but if it does not appear, a summary conviction court may, on proof of service of the summons, proceed ex parte to hold the trial.

R.S., 1985, c. S-9, s. 671; R.S., 1985, c. 6 (3rd Supp.), s. 84.

672. (1) Where a pollution prevention officer believes on reasonable grounds that an offence under this Part has been committed by or in respect of a ship, he may make a detention order in respect of the ship.

(2) The power to make a detention order under this section may be exercised in waters described in paragraph 655(1)(a) and also in waters to which the Arctic Waters Pollution Prevention Act applies.

(3) A detention order made under subsection (1) shall be in writing and addressed to all persons at any port in Canada where the ship to which the order relates is or will be who are empowered to give a clearance in respect of the ship.

(4) Where a detention order under this section is made in respect of a ship, notice thereof shall be served on the master of the ship

(a) by delivering a copy thereof personally to the master; or

(b) if service cannot reasonably be effected in the manner provided in paragraph (a),

(i) by leaving a copy thereof for the master on board the ship with the person who is, or appears to be, in command or charge of the ship, or

(ii) if the ship is within Canadian waters, by leaving a copy thereof with the owner or agent of the owner of the ship residing in Canada or, where no such owner or agent is known or can be found, by fixing a copy thereof to a prominent part of the ship.

(5) Where, during the term of any detention order made against a ship under this section, the master or owner of the ship gives an order for the ship to depart from Canadian waters, the person giving such order for departure is, if notice of the detention order was served on the master under this section, guilty of an offence and liable on summary conviction to a fine not exceeding one hundred thousand dollars.

(6) Subject to subsection (7), no person to whom a detention order made under subsection (1) is addressed shall, after notice of the order is received by the person, give clearance in respect of the ship to which the order relates.

(7) A person to whom a detention order made under subsection (1) is addressed and who has received notice of the order shall give clearance in respect of the ship to which the order relates where

(a) security satisfactory to the Minister in the amount of one hundred thousand dollars is given to Her Majesty in right of Canada;

(b) the ship has not been charged with an offence under this Part within thirty days after the making of the detention order; or

(c) the ship has been charged with an offence under this Part within the period referred to in paragraph (b) and

(i) security, satisfactory to the Minister, for payment of the maximum fine that might be imposed as a result of a conviction of a ship charged with that offence, or in such lesser amount as may be approved by the Minister, is given to Her Majesty in right of Canada, or

(ii) proceedings in respect of the alleged offence that gave rise to the making of the detention order are discontinued.

(8) Where a ship has been charged with an offence under this Part within thirty days after the making of the detention order and, thirty days after the day on which the ship was charged with the offence,

(a) no one has appeared on behalf of the ship to answer to the charge, and

(b) security referred to in paragraph (7)(c) has not been given,

the Minister may, after giving reasonable notice, sell the ship and may, by bill of sale, give the purchaser a valid title to the ship free from any mortgage or other claim on the ship that is in existence at the time of the sale.

(9) Where a ship has been charged with an offence under this Part within thirty days after the making of the detention order and

(a) within thirty days after the day on which the ship was charged with the offence, someone has appeared on behalf of the ship to answer to the charge but security referred to in paragraph (7)(c) has not been given, and

(b) the ship is convicted and a fine is imposed and not paid forthwith,

the Minister may, after giving reasonable notice, sell the ship and may, by bill of sale, give the purchaser a valid title to that ship free from any mortgage or other claim on the ship that is in existence at the time of the sale.

(10) Any surplus remaining from the proceeds of a sale under subsection (8) or (9) after deducting

(a) the amount of

(i) the maximum fine that could have been imposed for the offence, where subsection (8) applies, or

(ii) the fine actually imposed, where subsection (9) applies, and

(b) the cost of the detention and sale

shall be paid over to the former owner of the ship.

R.S., 1985, c. S-9, s. 672; R.S., 1985, c. 6 (3rd Supp.), s. 84.

673. In this Part,

“Administrator” means the Administrator of the Ship-source Oil Pollution Fund appointed pursuant to section 704;

“Civil Liability Convention” means the International Convention on Civil Liability for Oil Pollution Damage, concluded at Brussels on November 29, 1969, as amended by the Protocol of 1976, concluded at London on November 19, 1976, and the Protocol of 1992, concluded at London on November 27, 1992;

“Convention ship” means a sea-going ship, wherever registered,

(a) carrying, in bulk as cargo, crude oil, fuel oil, heavy diesel oil, lubricating oil or any other persistent hydrocarbon mineral oil, or

(b) on any voyage following any such carriage of such an oil, unless it is proved that there is no residue of the oil on board;

“discharge” of a pollutant from a ship means any discharge of a pollutant from a ship that results, directly or indirectly, in the pollutant entering the water and includes, without limiting the generality of the foregoing, spilling, leaking, pumping, pouring, emitting, emptying, throwing and dumping;

“Fund Convention” means the International Convention on the Establishment of the International Fund for Compensation for Oil Pollution Damage, concluded at Brussels on December 18, 1971, as amended by the Protocol of 1976, concluded at London on November 19, 1976, and the Protocol of 1992, concluded at London on November 27, 1992;

“guarantor” means a guarantor under a contract of liability insurance or other similar security relating to a ship owner’s liability under section 677;

“in bulk” means in a hold or tank that is part of the structure of the ship, without any intermediate form of containment;

“International Fund” means the International Oil Pollution Compensation Fund established by the Fund Convention;

“Limitation of Liability Convention” has the meaning assigned to the word “Convention” by section 574;

“oil”, except in sections 716 to 721, means oil of any kind or in any form and, without limiting the generality of the foregoing, includes petroleum, fuel oil, sludge, oil refuse and oil mixed with wastes but does not include dredged spoil;

“oil pollution damage” means, in relation to any ship, loss or damage outside the ship caused by contamination resulting from the discharge of oil from that ship;

“owner” of a ship means

(a) in relation to a Convention ship, the person registered as the owner of the ship or, where no person is so registered,

(i) the person owning the ship, or

(ii) where the ship is owned by a state and operated by a company that is registered as the ship’s operator in that state, the company, or

(b) in relation to any other ship, the person having for the time being, either by law or by contract, the rights of the owner of the ship with respect to the possession and use of the ship;

“pollutant” means

(a) any substance that, if added to any waters, would degrade or alter or form part of a process of degradation or alteration of the quality of those waters to an extent that is detrimental to their use by man or by any animal, fish or plant that is useful to man, and

(b) any water that contains a substance in such a quantity or concentration, or that has been so treated, processed or changed, by heat or other means, from a natural state that it would, if added to any waters, degrade or alter or form part of a process of degradation or alteration of the quality of those waters to an extent that is detrimental to their use by man or by any animal, fish or plant that is useful to man,

and, without limiting the generality of the foregoing, includes oil and any substance or any substance of a class of substances that is prescribed for the purposes of Part XV to be a pollutant;

“pollution damage” means, in relation to any ship, loss or damage outside the ship caused by contamination resulting from the discharge of a pollutant from that ship;

“prescribed” means prescribed by regulation;

“ship” includes any description of vessel or craft designed, used or capable of being used solely or partly for navigation, without regard to method or lack of propulsion;

“Ship-source Oil Pollution Fund” means the Ship-source Oil Pollution Fund established by section 702;

“tonne” means 1 000 kg.

R.S., 1985, c. S-9, s. 673; R.S., 1985, c. 6 (3rd Supp.), s. 84; 1993, c. 36, s. 12; 1998, c. 6, s. 5.

674. (1) In this Part, “ship” includes

(a) a ship in the process of construction from the time that it is capable of floating; and

(b) a ship that has been stranded, wrecked or sunk and any part of a ship that has broken up.

(2) This Part does not apply to a drilling ship that is on location and engaged in the exploration or exploitation of the sea-bed or its subsoil, in so far as the discharge of the pollutant emanates from those activities.

R.S., 1985, c. S-9, s. 674; R.S., 1985, c. 6 (3rd Supp.), s. 84.

675. (1) For ships other than Convention ships, this Part applies in respect of actual or anticipated pollution damage, irrespective of the location of the actual or expected discharge of the pollutant and irrespective of the location where any preventive measures are taken,

(a) on the territory of Canada or in Canadian waters; and

(b) in the exclusive economic zone of Canada.

(2) For Convention ships, this Part applies, subject to subsection (3), in respect of actual or anticipated oil pollution damage, irrespective of the location of the actual or expected discharge of the oil and irrespective of the location where any preventive measures are taken,

(a) on the territory of Canada or in Canadian waters;

(b) in the exclusive economic zone of Canada;

(c) on the territory or in the territorial sea or internal waters of a state other than Canada that is a party to the Civil Liability Convention; or

(d) in the exclusive economic zone of a state referred to in paragraph (c) or, if the state has not established an exclusive economic zone, in an area beyond and adjacent to the territorial sea of that state, and extending not more than 200 nautical miles from the baselines from which the breadth of its territorial sea is measured.

(3) Sections 709 and 710 do not apply in respect of actual or anticipated oil pollution damage in an area described in paragraph (2)(c) or (d).

R.S., 1985, c. S-9, s. 675; R.S., 1985, c. 6 (3rd Supp.), s. 84; 1993, c. 36, s. 13; 1996, c. 31, s. 103; 1998, c. 6, s. 6.

676. Where there is any inconsistency between the provisions of this Part and the provisions of the Arctic Waters Pollution Prevention Act or of any regulations made under that Act, the provisions of this Part prevail to the extent of the inconsistency.

R.S., 1985, c. S-9, s. 676; R.S., 1985, c. 6 (3rd Supp.), s. 84; 1993, c. 36, s. 14.

677. and 677.1 [Repealed, 2001, c. 6, s. 126]

678. (1) Where the Minister of Fisheries and Oceans believes on reasonable grounds that a ship has discharged, is discharging or is likely to discharge a pollutant, he or she may

(a) take any measures that he or she considers necessary to repair, remedy, minimize or prevent pollution damage from the ship, including the removal or destruction of the ship and its contents, and may sell or otherwise dispose of the ship and its contents;

(b) monitor the measures taken by any person to repair, remedy, minimize or prevent pollution damage from the ship; or

(c) if he or she considers it necessary to do so, direct any person to take measures to repair, remedy, minimize or prevent pollution damage from the ship, or prohibit any person from taking those measures.

(2) The proceeds from any sale or other disposal of a ship or its contents pursuant to paragraph (1)(a) shall be applied towards meeting the costs and expenses incurred in taking the measures under that paragraph, and any surplus shall be paid to the owner of that ship or to the owner of its contents, as the case may be.

R.S., 1985, c. S-9, s. 678; R.S., 1985, c. 6 (3rd Supp.), s. 84; 1993, c. 36, s. 16; 1998, c. 6, s. 9; 2005, c. 29, s. 14.

678.1 (1) A person who is directed to take, or who is prohibited from taking, measures pursuant to paragraph 678(1)(c) is not personally liable, either civilly or criminally, in respect of any act or omission in the course of complying with the direction or doing any thing incidental to it, unless it is shown that the person’s conduct was not reasonable in the circumstances.

(2) No response organization to whom a certificate of designation is issued pursuant to subsection 660.4(1), and no employee or agent of such a response organization, is personally liable, either civilly or criminally, in respect of any act or omission done as a response organization, unless it is shown that the response organization’s, employee’s or agent’s conduct was not reasonable in the circumstances.

(3) Nothing in subsection (1) exempts the owner of a ship from liability under section 677.

1993, c. 36, s. 17.

679. to 723. [Repealed, 2001, c. 6, s. 127]

723.1 Any person who fails to comply with a direction or prohibition of the Minister of Fisheries and Oceans pursuant to paragraph 678(1)(c) is guilty of an offence and liable on summary conviction to a fine not exceeding two hundred thousand dollars.

1993, c. 36, s. 20; 1998, c. 6, s. 24.

724. to 727. [Repealed, 2001, c. 6, s. 128]

727.1 The definitions in this section apply in this Part.

“Authority” means the Laurentian Pilotage Authority established by subsection 3(1) of the Pilotage Act.

“CPBSL” means the Corporation of the Lower St. Lawrence Pilots established by letters patent under Part II of the Canada Corporations Act, chapter 53 of the Revised Statutes of Canada, 1952, as amended by chapter 52 of the Statutes of Canada, 1964-65, a body corporate contracting with the Authority for the services of pilots under the Pilotage Act, or any successor of the Corporation that carries on similar functions.

“CPHQ” means the Corporation of Pilots for and below the Harbour of Quebec, established by chapter 123 of the Statutes of the Province of Canada, 1860 (23 Vict., c. 123).

“eligible pilot” means a person

(a) who became a member of the CPHQ and was licensed by the Authority as a pilot before 1994; or

(b) who, on December 31, 1993, was an apprentice pilot and who, during 1994, became a member of the CPHQ and was licensed by the Authority as a pilot.

“fund” means the fund established by chapter 12 of the Statutes of the Province of Lower Canada, 1805 (45 George III, c. 12) and continued by chapter 114 of the Statutes of the Province of Canada, 1848-49 (12 Vict., c. 114), as amended.

“pension plan” means the plan established by the CPHQ for the administration of the fund.

“Société” means the general partnership composed of the members of the CPBSL and called Les Pilotes du Bas Saint-Laurent, or its successor, and includes any predecessor of the Société that carried on similar functions on behalf of those members.

1998, c. 16, s. 20.

727.2 (1) The CPHQ is deemed to be a corporation to which section 158 of the Canada Corporations Act, chapter C-32 of the Revised Statutes of Canada, 1970, applies.

(2) Notwithstanding the provisions of any Act relating to the CPHQ, the CPHQ has, and is deemed to have had at all times, the powers necessary for the administration of the pension plan on behalf of the CPBSL, including the power to

(a) determine and receive the amounts payable into the fund by the CPBSL for the purpose of sustaining the fund;

(b) manage and invest moneys paid into the fund;

(c) determine the persons eligible to receive benefits from the fund, the amount they are to receive as benefits, when the payments of the benefits are to commence and the frequency of the payments; and

(d) pay from the fund the benefits so determined and any amounts required for the management of the fund.

1998, c. 16, s. 20.

727.3 The Pension Benefits Standards Act, 1985 applies in respect of the pension plan and, for that purpose, the CPBSL is deemed to be the employer of eligible pilots and the administrator of the plan, and eligible pilots are deemed to be employees of the CPBSL.

1998, c. 16, s. 20.

727.4 For the purposes of paragraph 149(1)(o.1) of the Income Tax Act, the CPHQ is deemed to have been incorporated solely for the administration of a registered pension plan within the meaning of that Act and to have operated at all times solely for that purpose.

1998, c. 16, s. 20.

727.5 For any taxation year in respect of which the pension plan is a registered pension plan for the purposes of the Income Tax Act, sums paid into the fund by the CPBSL shall not be included in the income of an eligible pilot or in the income of the Société for the purposes of that Act.

1998, c. 16, s. 20.

727.6 (1) For the purposes of the provisions of the Income Tax Act and the Income Tax Regulations that relate to registered pension plans,

(a) the CPBSL is deemed to have been the employer of an eligible pilot and an eligible pilot is deemed to have been an employee of the CPBSL throughout any period, either before or after the coming into force of this Part, during which the eligible pilot was a member of the CPBSL and held a pilot’s licence from the Authority, whether suspended or not, or served as an apprentice pilot to obtain a pilot’s licence for District No. 2 designated by the Authority;

(b) an eligible pilot is deemed to have been employed and to have rendered services on a full-time basis throughout any year if the number of pilotage tours credited to the pilot for the year is not less than 90% of the average number of tours for pilots in the year, determined by the Société on the basis of the total number of paid tours for pilots in the year, and is otherwise deemed to have been employed and to have been rendering services on a part-time basis throughout the year, with the proportion of full-time service being determined as the proportion of the number of tours so credited to the average number of tours for pilots;

(c) any period authorized by the CPBSL during which an eligible pilot was not available to perform services as a pilot, otherwise than by reason of illness or disability for more than 12 months, is deemed to be a period throughout which the pilot did not render services to the CPBSL by reason of leave of absence;

(d) the period of employment of an eligible pilot by the CPBSL includes any period before 1994 during which the pilot

(i) was enrolled at the Institut de Marine de Rimouski or any other educational institution accredited by the Authority, or

(ii) served as an officer of a ship,

to the extent that the period was credited under the pension plan before 1994;

(e) the fees paid to an eligible pilot by the Société, either before or after the coming into force of this Part, are deemed to have been paid by the CPBSL and to be remuneration of the eligible pilot and, for the purposes of section 147.1 of the Income Tax Act, to be part of the pilot’s compensation;

(f) any amount paid to the fund by the CPBSL is deemed to be a contribution made by the CPBSL and not by an eligible pilot;

(g) the pension plan is deemed to be a grandfathered plan;

(h) for the purposes of paragraph 8503(3)(e) and subsection 8509(3) of the Income Tax Regulations, all benefits provided under the pension plan in respect of periods before 1992 are deemed to be acceptable to the Minister of National Revenue to the extent that

(i) the periods were credited under the pension plan before 1994, and

(ii) the benefits could have been provided under the terms of the pension plan as they read at the end of 1993;

(i) subsection 8504(6) of the Income Tax Regulations does not apply in respect of benefits credited under the pension plan before 1994;

(j) the past service pension adjustment (PSPA) of an eligible pilot with respect to the CPBSL for the year in which this Part comes into force shall be determined as if the eligible pilot’s provisional PSPA with respect to the CPBSL that is associated with the registration of the pension plan under section 147.1 of the Income Tax Act were nil, to the extent that the provisional PSPA relates to benefits provided under the pension plan in respect of years after 1993;

(k) for each particular year that is after 1993 and before the year in which this Part comes into force,

(i) the pension adjustment of an eligible pilot with respect to the CPBSL shall be determined as if the pension plan had been a registered pension plan in that particular year and as if all benefits provided to the pilot for that particular year had accrued on a current-service basis, and

(ii) information returns reporting the pension adjustment so determined must be filed, not later than 90 days after the day on which this Part comes into force, with the Minister of National Revenue in the form and manner authorized by that Minister;

(l) if the pension plan is registered under section 147.1 of the Income Tax Act within 120 days, or any longer period that is acceptable to the Minister of National Revenue, after the day on which this Part comes into force, the assets of the fund are deemed to have been transferred to the fund from a registered pension plan;

(m) the CPHQ shall assume the obligations of the employer under Part LXXXIV of the Income Tax Regulations with respect to eligible pilots; and

(n) the requirement of certification under paragraph 147.1(10)(a) of the Income Tax Act does not apply in relation to benefits provided under the pension plan before 1994 in respect of the years 1990, 1991, 1992 and 1993.

(1.1) For greater certainty, paragraph (1)(h) does not apply so as to prevent additional benefits from being provided, by way of an amendment to the pension plan after 1993, in respect of the periods referred to in subparagraph (1)(h)(i).

(2) For the purposes of Part X.1 of the Income Tax Act, the cumulative excess amount of an eligible pilot in respect of registered retirement savings plans at any time before the month immediately following the month in which this Part comes into force shall be determined as if each of the following amounts were nil:

(a) any pension adjustment of the pilot referred to in paragraph (1)(k); and

(b) the pilot’s provisional PSPA, within the meaning of the Income Tax Regulations, with respect to the CPBSL that is associated with the registration of the pension plan under section 147.1 of the Income Tax Act.

1998, c. 16, s. 20.

727.7 The Governor in Council, on the recommendation of the Minister of Finance, may make regulations for carrying out the purposes and provisions of this Part.

1998, c. 16, s. 20.

*728. The definition “dynamically supported craft” in section 2, and sections 3 and 632 to 632.4, shall come into force on a day or days to be fixed by proclamation.

* [Note: The definition “dynamically supported craft” in section 2, and sections 3 and 632 to 632.4 not in force.]

R.S., 1985, c. S-9, s. 692; R.S., 1985, c. 6 (3rd Supp.), s. 85.

[Repealed, R.S., 1985, c. 6 (3rd Supp.), s. 86]

Particulars to be registered by Master of a Ship concerning a Birth at Sea

Date of birth.

Name (if any) and sex of the child.

Name and surname, rank, profession or occupation of the father.

Name and surname, and maiden surname of the mother.

Nationality and last place of abode of the father and mother.

Particulars to be registered by Master of a Ship concerning a Death at Sea

Date of death.

Name and surname.

Sex.

Age.

Rank, profession or occupation.

Nationality and last place of abode.

Cause of death.

R.S., c. S-9, Sch. II.

(1) Particulars to be stated both by the salvor and by the master or other person in charge of the vessel, cargo or property saved:

(a) the place, condition and circumstances in which the vessel, cargo or property was at the time when the services were rendered for which salvage is claimed; and

(b) the nature and duration of the services rendered.

(2) Additional particulars to be stated by the salvor:

(a) the proportion of the value of the vessel, cargo and property, and of the freight that he claims for salvage, or the values at which he estimates the vessel, freight, cargo and property respectively, and the several amounts that he claims for salvage in respect of the same; and

(b) any other circumstances he thinks relevant to the claim.

(3) Additional particulars to be stated by the master or other person in charge of the vessel, cargo or property:

(a) a copy of the certificate of registry of the vessel, and of the indorsements thereon, stating any change that, to his knowledge or belief, has occurred in the particulars contained in the certificate; and stating also, to the best of his knowledge and belief, the state of the title to the vessel for the time being, and of the encumbrances and certificates of mortgage or sale, if any, affecting the vessel, and the names and places of business of the owners and encumbrancers;

(b) the name and place of business or residence of the freighter (if any) of the vessel, and the freight to be paid for the voyage on which it then is;

(c) a general account of the quantity and nature of the cargo at the time the salvage services were rendered;

(d) the name and place of business or residence of the owner of the cargo and of the consignee thereof;

(e) the values at which the master or person making the statement estimates the vessel, cargo and property, and the freight respectively, or if he thinks fit, in lieu of the estimated value of the cargo, a copy of the vessel’s manifest;

(f) the amounts that the master thinks should be paid as salvage for the services rendered;

(g) an accurate list of the property saved in cases where the vessel is not saved;

(h) an account of the proceeds of the sale of the vessel, cargo or property, in cases where the same or any of them are sold at the port where the statement is made;

(i) the number, capacities and condition of the crew of the vessel at the time when the services were rendered; and

(j) any other circumstances he thinks relevant to the matters in question.

(N.B. — Any of the particulars not known, or not required, by reason of the Claim being only against the cargo, &c., may be omitted.)

Whereas certain salvage services are alleged to have been rendered by the vessel (names of vessel and of commander), commander, to the merchant vessel (names of vessel and master) master, belonging to (name and place of business or residence of owner of vessel), freighted by (name of the freighter), and to the cargo therein, consisting of (state very shortly the descriptions and quantities of the goods, and the names and addresses of their owners and consignees);

And whereas the vessel and cargo have been brought into the port of (name and situation of port), and a statement of the salvage claim has been sent to (name of the consular officer or judge of any court exercising Admiralty jurisdiction in any Commonwealth country and of the office he fills), and he has fixed the amount to be inserted in this bond at the sum of (state the sum);

Now I, the said (master’s name), do hereby, in pursuance of the Canada Shipping Act, bind the several owners for the time being of the said vessel and of the cargo therein and of the freight payable in respect of that cargo and their respective heirs, executors and administrators, to pay among them such sum not exceeding the said sum of (state the sum fixed), in such proportions and to such persons as (if the parties agree on any other court, substitute the name of it here), the Federal Court shall adjudge to be payable as salvage for the services so alleged to have been rendered as aforesaid.

In witness whereof I have hereunto set my hand and seal, this (date).

Signed, sealed and delivered by the said (master’s name).

........................

In the presence of (name of consular officer or judge of any court exercising Admiralty jurisdiction in any Commonwealth country and of the office he fills).

R.S., c. S-9, Sch. III; R.S., c. 10(2nd Supp.), s. 64.

[Repealed, 1998, c. 16, s. 21]