Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada


Customs Tariff

Version of section 109 from 2003-01-01 to 2005-12-11:

Definition of obsolete or surplus goods

 In this Division, obsolete or surplus goods means goods that are

  • (a) found to be obsolete or surplus

    • (i) in the case of imported goods, by their importer or owner, or

    • (ii) in any other case, by their manufacturer, producer or owner;

  • (b) not used in Canada;

  • (c) destroyed in such manner as the Minister of National Revenue may direct; and

  • (d) not damaged before their destruction.

Date modified: