000 02015cam  2200313za 4500
0019.803660
003CaOODSP
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008150406s2015    onc     o    f000 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aRv55-5/8-2-11-2015E-PDF
24500|aGoods returning to Canada after being altered or worked on outside Canada |h[electronic resource].
260 |aOttawa : |bCanada Border Services Agency, |c2015.
300 |a5 p.
4901 |aCustoms D memoranda. D8, Remissions and temporary importation, |x2369-2391 ; |vD8-2-11, September 2, 2015
500 |aIssued also in French under title: Marchandises revenant au Canada après avoir fait l’objet de modifications ou de travaux à l’étranger.
500 |a“Ottawa, September 2, 2015.”
504 |aIncludes references.
520 |aSuperseded Memorandum D8-2-11, dated March 31 2006. 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 goods 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.
69207|2gccst|aExports
69207|2gccst|aImports
69207|2gccst|aExcise taxes
69207|2gccst|aCustoms and excise
7102 |aCanada Border Services Agency.
77508|tMarchandises revenant au Canada après avoir fait l'objet de modifications ou de travaux à l'étranger |w(CaOODSP)9.803661
830#0|aCustoms D memoranda. D8, Remissions and temporary importation,|x2369-2391 ; |vD8-2-11, September 2, 2015|w(CaOODSP)9.816825
85640|qPDF|s78 KB|uhttps://publications.gc.ca/collections/collection_2015/asfc-cbsa/Rv55-5-8-2-11-2015-eng.pdf