25 November 2010 External T.I. 2010-0377841E5 F - Catégorie d'amortissement - bateau -- summary under Vessel

In determining that a boat that lacked means of propulsion qualified as a “vessel” per Class 7(c), CRA found that, in light of s. 44(h)) of the Interpretation Act, that term was now as defined in the Canada Shipping Act, 2001. (which had replaced the Canada Shipping Act).