00000nam 2200000za 4500 9.803630 CaOODSP 20221107135242 cr ||||||||||| 150406s2015 onc o f000 0 eng d CaOODSP eng n-cn--- Rv55-5/8-2-4-2015E-PDF Canadian Goods Abroad Program – emergency repairs [electronic resource]. Ottawa : Canada Border Services Agency, 2015. 3 p. Customs D memoranda. D8, Remissions and temporary importation, 2369-2391 ; D8-2-4, September 8, 2015 Issued also in French under title: Programme des marchandises canadiennes à l’étranger – réparations urgentes. “Ottawa, September 8, 2015.” Includes references. Superseded Memorandum D8-2-4, dated June 22, 2009. The conditions for obtaining full relief of duties and taxes, including the Goods and Services Tax/Harmonized Sales Tax, under the Canadian Goods Abroad provisions in subsection 101(2) of the Customs Tariff, are explained in this Memorandum. Relief under subsection 101(2) is for emergency repairs to aircraft, vehicles or vessels that are returned to Canada if it was necessary to repair the conveyance outside Canada to ensure its safe return, and the repair was as a result of an unforeseen contingency that occurred outside Canada. gccst Imports gccst Vehicles gccst Maintenance gccst Excise taxes gccst Customs and excise Canada Border Services Agency. Programme des marchandises canadiennes à l'étranger – réparations urgentes (CaOODSP)9.803632 Customs D memoranda. D8, Remissions and temporary importation, 2369-2391 ; D8-2-4, September 8, 2015 (CaOODSP)9.816825 PDF 55 KB https://publications.gc.ca/collections/collection_2015/asfc-cbsa/Rv55-5-8-2-4-2015-eng.pdf