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Customs Tariff

Version of section 109 from 2005-12-12 to 2024-02-06:


Marginal note: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 Public Safety and Emergency Preparedness may direct; and

  • (d) not damaged before their destruction.

  • 1997, c. 36, s. 109
  • 2005, c. 38, ss. 142, 145

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