00000nam 2200000zi 4500 9.954699 CaOODSP 20250902140651 m o d f cr cn||||||||| 250902e20241021onc ob f000 0 eng d CaOODSP eng rda CaOODSP n-cn--- Rv55-8/8-2-11-2024E-PDF Goods returning to Canada after being altered or worked on outside Canada. [October 21, 2024 edition]. Ottawa : Canada Border Services Agency = Agence des services frontaliers du Canada, October 21, 2024. 1 online resource (8 pages). text txt rdacontent computer c rdamedia online resource cr rdacarrier Memorandum ; D8-2-11 Caption title. Issued also in French under title: Marchandises revenant au Canada après avoir fait l'objet de modifications ou de travaux à l'étranger. "Superseded Memorandum D, D8-2-11 dated March 31 2006." Includes bibliographical references (pages 6-7). "This memorandum addresses various concerns that have been raised relating to the term "alteration" as it appears in tariff item Nos. 9992.00.00 and 9971.00.00 of the Customs Tariff and the term "work" as it appears in the Canadian Goods Abroad provisions in sections 101 to 105 of the Customs Tariff. In addition, this memorandum clarifies the good and services tax/harmonized sales tax (GST/HST) treatment of goods returning to Canada after being altered or worked on abroad and the documentation of these goods"--Page [1]. Duty-free importation Law and legislation Canada. Tax exemption Law and legislation Canada. Taxation of articles of consumption Canada. Canada Border Services Agency, issuing body. Marchandises revenant au Canada après avoir fait l'objet de modifications ou de travaux à l'étranger. (CaOODSP)9.954703 Goods returning to Canada after being altered or worked on outside Canada [September 2, 2015 edition] (CaOODSP)9.803660 Memorandum (Canada Border Services Agency) D8-2-11. (CaOODSP)9.816825 PDF 324 KB https://publications.gc.ca/collections/collection_2025/asfc-cbsa/Rv55-8-8-2-11-2024-eng.pdf