Government of Canada / Gouvernement du Canada
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Customs Tariff

Version of section 105 from 2003-01-01 to 2005-12-11:

Marginal note:Value for duty of work abroad

  •  (1) For the purposes of subsection 101(1), the portion of the duties in respect of which relief is granted under that subsection shall be

    • (a) the amount that, but for that subsection, would be payable in respect of the returned goods


    • (b) the amount obtained by applying the rate that would, but for that subsection, be applied to determine the duties under paragraph (a) to the value of

      • (i) in respect of goods referred to in paragraph 101(1)(a), the repairs made outside Canada,

      • (ii) in respect of equipment referred to in paragraph 101(1)(b), the equipment added and related work done outside Canada, or

      • (iii) in respect of goods referred to in paragraph 101(1)(c), the work done outside Canada.

  • Marginal note:Regulations

    (2) For the purposes of subsection (1), the Governor in Council may, on the recommendation of the Minister of National Revenue, make regulations prescribing the method of determining the value of repairs made, equipment added and work done outside Canada.

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