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of <h1>Definition of qualifying ship: sea-going or inland vessel of at least 15 net tonnage with valid registration and certificate</h1> For chapter purposes, a qualifying ship (including inland vessels) is a sea-going or inland vessel of at least fifteen net tonnage that is duly registered under the Merchant Shipping Act or the Inland Vessels Act or licensed if registered abroad, and holds a valid net-tonnage certificate. Excluded are vessels principally used to provide goods or services normally provided on land, fishing vessels, factory ships, pleasure crafts, harbour and river ferries, offshore installations, and any qualifying ship used as a fishing vessel for more than thirty days in a previous year.
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