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Duties Relief Regulations

Version of section 13 from 2020-07-01 to 2024-10-14:


 For the purposes of paragraph 89(3)(g) of the Act, goods are used or destined for use where they

  • (a) are purchased by the government of a country that is party to the Canada–United States–Mexico Agreement or its authorized agent, by a department of the Government of Canada, or by a Crown corporation named in Schedule II or Schedule III to the Financial Administration Act acting on behalf of the Government of Canada;

  • (b) are for use solely and exclusively in conjunction with

    • (i) a project undertaken jointly by the Government of Canada and the government of a country that is party to the Canada–United States–Mexico Agreement, or

    • (ii) an undertaking, located in Canada, of the government of a country that is party to the Canada–United States–Mexico Agreement; and

  • (c) are or will become the property of the government of a country that is party to the Canada–United States–Mexico Agreement.

  • SOR/98-55, s. 2
  • SOR/2020-64, s. 4

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