<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
  <marc:record>
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    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
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      <marc:subfield code="a">n-cn---</marc:subfield>
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      <marc:subfield code="a">Canadian Goods Abroad Program </marc:subfield>
      <marc:subfield code="h">[electronic resource].</marc:subfield>
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      <marc:subfield code="a">Ottawa : </marc:subfield>
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      <marc:subfield code="c">2015.</marc:subfield>
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      <marc:subfield code="a">Customs D memoranda. D8, Remissions and temporary importation, </marc:subfield>
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      <marc:subfield code="a">Issued also in French under title: Programme des marchandises canadiennes à l’étranger.</marc:subfield>
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      <marc:subfield code="a">“Ottawa, June 25, 2015.”</marc:subfield>
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      <marc:subfield code="a">Includes references.</marc:subfield>
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      <marc:subfield code="a">Superseded Memorandum D8-2-1, dated August 22, 2009. This memorandum explains the conditions for obtaining partial relief of the duties and taxes, including the goods and services tax/harmonized sales tax (GST/HST), under the Canadian Goods Abroad Program (CGAP) provisions contained in sections 101 to 105 of the Customs Tariff. These provisions apply to Canadian goods returned to Canada after being exported for repairs, equipment additions, or work done outside Canada.</marc:subfield>
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      <marc:subfield code="t">Programme des marchandises canadiennes à l'étranger </marc:subfield>
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      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">110 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2015/asfc-cbsa/Rv55-5-8-2-1-2015-eng.pdf</marc:subfield>
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