Canadian Regulations


This policy clarifies the requirements for Sail Training Vessels when not being used as pleasure craft.

Click here for full report:  TIER_I_POLICY_SAIL_TRAINING_VESSELS


From Bryant’s Maritime Consulting

This is a reminder for potentially impacted US-flag vessels.  On 26 October 2012, the US Coast Guard issued Marine Safety Information Bulletin (MSIB) 021-12 advising that on 26 October 2013 Transport Canada will commence enforcement of the Canadian requirement that, for most vessels operating on Canadian waters, a credentialed/licensed Chief Engineer and, depending on the watch schedule, additional credentialed/licensed Engineer(s) are required unless the vessel has a propulsive power of less than 750 kW (1000 hp).

The United States Coast Guard ussed a Marine Safety Information Bulletin on October 26, 2012 advising owners, operators and masters of U.S. vessels operating in Canadian waters of changes to engineer manning requirements.

Effective October 26, 2013, Canada will require US vessels, under their Marine Personnel Regualtions, to perform an engineeering watch on vessels having a propulsive power of at least 750kW (1000HP). The Canadian regulations will apply to vessels en route to and from a Canadian port. It will not apply to U.S. vessels transiting throught Canadian waters from one U.S. port directly to another.  Click here to continue reading the announcement

Tall Ships that have previously been granted a waiver of Canadian withholding taxes that would otherwise be required under Regulation 105 of the Income Tax Regulations, are required to file a T2 Income Tax Return.

Failure to file this Return will result in future Regulation 105 waiver applications being denied. That is, income tax would, for example, be deducted on payments for the 2009 TALL SHIPS ATLANTIC CHALLENGE® event in Nova Scotia or other similar business at other Canadian Ports. This would apply to vessels that received a waiver on a previous visit to any Canadian jurisdiction. For example, those vessels that visited Halifax in 2007 and were granted a waiver from having taxes withheld on appearance fee payments would be required to file a Canadian Tax Return for their fiscal year in which those appearance fees were received.

The above information is provided for information only. Ship owners should contact their tax advisors. For official information please visit the Canada Revenue Agency’s website: