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Goods returning to Canada after being altered or worked on outside Canada.Rv55-8/8-2-11-2024E-PDF

"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].

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.954699&sl=0

Publication information
Department/Agency
  • Canada Border Services Agency, issuing body.
TitleGoods returning to Canada after being altered or worked on outside Canada.
Series title
  • Memorandum ; D8-2-11
Publication typeMonograph - View Master Record
Language[English]
Other language editions[French]
Earlier editionGoods returning to Canada after being altered or worked on outside Canada [September 2, 2015 edition]
FormatDigital text
Electronic document
Note(s)
  • 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  • "Superseded Memorandum D, D8-2-11 dated March 31 2006."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).
Publishing information
  • Ottawa : Canada Border Services Agency = Agence des services frontaliers du Canada, October 21, 2024.
Description1 online resource (8 pages).
Catalogue number
  • Rv55-8/8-2-11-2024E-PDF
Edition
  • [October 21, 2024 edition].
Subject terms
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