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
| Department/Agency |
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| Title | Goods returning to Canada after being altered or worked on outside Canada. |
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| Publication type | Monograph - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Earlier edition | Goods returning to Canada after being altered or worked on outside Canada [September 2, 2015 edition] |
| Format | Digital text |
| Electronic document | |
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| Publishing information |
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| Description | 1 online resource (8 pages). |
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