In determining that a boat that lacked means of propulsion qualified as a “vessel” per Class 7(c), CRA stated:
Subsection 13(21) defines a vessel to be as defined in the Canada Shipping Act. However, the Canada Shipping Act was repealed in 2001 and replaced by the Canada Shipping Act, 2001. Paragraph 44(h) of the Interpretation Act provides that any reference in an unrepealed enactment to the former enactment shall, with respect to a subsequent transaction, matter or thing, be read and construed as a reference to the provisions of the new enactment relating to the same subject-matter as the former enactment.
The Canada Shipping Act, 2001 now defines a vessel as a boat, ship or craft designed, used or capable of being used solely or partly for navigation in, on, through or immediately above water, without regard to method or lack of propulsion, and includes such a vessel that is under construction.