00000000nam 2200000zi 4500
0019.954699
003CaOODSP
00520250902140651
006m     o  d f      
007cr cn|||||||||
008250902e20241021onc     ob   f000 0 eng d
040 |aCaOODSP|beng|erda|cCaOODSP
043 |an-cn---
0861 |aRv55-8/8-2-11-2024E-PDF
24500|aGoods returning to Canada after being altered or worked on outside Canada.
250 |a[October 21, 2024 edition].
264 1|aOttawa : |bCanada Border Services Agency = Agence des services frontaliers du Canada, |cOctober 21, 2024.
300 |a1 online resource (8 pages).
336 |atext|btxt|2rdacontent
337 |acomputer|bc|2rdamedia
338 |aonline resource|bcr|2rdacarrier
4901 |aMemorandum ; |vD8-2-11
500 |aCaption title.
500 |aIssued also in French under title: Marchandises revenant au Canada après avoir fait l'objet de modifications ou de travaux à l'étranger.
500 |a"Superseded Memorandum D, D8-2-11 dated March 31 2006."
504 |aIncludes bibliographical references (pages 6-7).
520 |a"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].
650 0|aDuty-free importation|xLaw and legislation|zCanada.
650 0|aTax exemption|xLaw and legislation|zCanada.
650 0|aTaxation of articles of consumption|zCanada.
7102 |aCanada Border Services Agency, |eissuing body.
77508|tMarchandises revenant au Canada après avoir fait l'objet de modifications ou de travaux à l'étranger.|w(CaOODSP)9.954703
795 |tGoods returning to Canada after being altered or worked on outside Canada |b[September 2, 2015 edition]|w(CaOODSP)9.803660
830#0|aMemorandum (Canada Border Services Agency)|vD8-2-11.|w(CaOODSP)9.816825
85640|qPDF|s324 KB|uhttps://publications.gc.ca/collections/collection_2025/asfc-cbsa/Rv55-8-8-2-11-2024-eng.pdf