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008150406s2015    onc     o    f000 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aRv55-5/8-2-4-2015E-PDF
24500|aCanadian Goods Abroad Program – emergency repairs |h[electronic resource].
260 |aOttawa : |bCanada Border Services Agency, |c2015.
300 |a3 p.
4901 |aCustoms D memoranda. D8, Remissions and temporary importation, |x2369-2391 ; |vD8-2-4, September 8, 2015
500 |aIssued also in French under title: Programme des marchandises canadiennes à l’étranger – réparations urgentes.
500 |a“Ottawa, September 8, 2015.”
504 |aIncludes references.
520 |aSuperseded 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.
69207|2gccst|aImports
69207|2gccst|aVehicles
69207|2gccst|aMaintenance
69207|2gccst|aExcise taxes
69207|2gccst|aCustoms and excise
7102 |aCanada Border Services Agency.
77508|tProgramme des marchandises canadiennes à l'étranger – réparations urgentes |w(CaOODSP)9.803632
830#0|aCustoms D memoranda. D8, Remissions and temporary importation,|x2369-2391 ; |vD8-2-4, September 8, 2015|w(CaOODSP)9.816825
85640|qPDF|s55 KB|uhttps://publications.gc.ca/collections/collection_2015/asfc-cbsa/Rv55-5-8-2-4-2015-eng.pdf